摘 要增值税是我国极为重要的一个税种，从开始实施至今经历过多次修正和改革，随着我国经济的迅猛发展，以及税法和相关会计制度的不断完善，越来越多的企业开始重视并有意识的针对增值税进行税收筹划。我国于2009年实施新的增值税税制，开始了增值税转型的进程，2011年国务院常务会议决定进一步深化增值税制度改革试点，并于 2016年5月1日全面施行营业税改征增值税政策，这一系列的改革都给增值税纳税筹划带来了新的挑战。本文深入探讨了我国税收筹划的发展背景和现状，研究了增值税税收筹划的必要性并对其可行性进行分析，在研究历史资料的基础上，对目前税收筹划存在的问题提出自己的想法和意见，最后揭示营业税改征增值税这一政策的实施对我国增值税税收筹划的影响，说明企业税收筹划的具体措施，为增值税税收筹划提出新的想法和建议。86557

毕业论文关键词: 增值税；转型；税收筹划

VAT tax planning

Abstract The value-added tax (VAT), as the biggest tax in China, has experienced many reforms since its establishment。 With the development of economy and constant improvement of accounting system, more and more enterprises begin to attach importance to the value-added tax and execute the tax planning on the added-value tax。 In China, a new value added system was carried out in 2009 and some transformation of VAT began to start。 The State Council decided to deepen the reform pilot of the VAT system in 2011, and fully implement the pilot proposals for the change from business tax to VAT on May 1, 2016。 These reforms bring new challenges to the tax planning of VAT。 In this paper, the development background and present situation of tax planning in China was profoundly discussed。 Meanwhile, the necessity and feasibility of tax planning are analyzed。 Furthermore, based on the previous study and case analysis, some suggestions were put forward against the problems existed in the tax planning。 Finally, the effects of VAT reform and change from business tax to VAT on business were revealed。 The transformation of enterprise tax planning was also indicated。 Some new ideas and suggestions on VAT tax planning were proposed。

Key words: Value-added tax； Reform； Taxing planning 

目  录

0 引言 1

1概述 1

1。1国外对税收筹划的定义 1

1。2国内对税收筹划的定义 2

2 税收筹划发展历程及现状 3

2。1 国外税收筹划的发展历程及现状 3

2。2 国内税收筹划的发展历程及现状 4

2。3 国内外税收筹划差异的原因分析 4

3 增值税税收筹划的意义 5

3。1增值税税收筹划对国家的意义 5

3。2 增值税税收筹划对纳税人的意义 5

4 增值税税收筹划的要求与方法 6

4。1 增值税税收筹划的基本要求 6

4。2 增值税税收筹划的路径 6

4。2。1增值税纳税人身份的选择 7

4。2。2 企业供货方身份的选择 8

4。2。3 兼营低税率或免税业务的税收筹划 10

4。2。4 营业税改征增值税形势下的税收筹划