增值税是我国流转税中最重要的税种之一，依法缴纳增值税是每个企业作为一个纳税人应尽的义务。
而同时，作为企业总是希望能节省一切支出。于是，这便宛如一种互相博弈的关系，稍一过头就会触犯了发条。当然，依法纳税并不是意味着要交那些本可以避免的税，或者说要尽量地多纳税。如何在遵守增值税法的情况下合理有效地使税收负担降到最低，从而获得最佳的经济效益，这是所有处于激烈的商业竞争中的企业想要长久立于不败之地都值得深思的问题，也是本文所要研究的内容。
增值税税法设定的本身就存在一定的弹性空间，这就为增值税的筹划提供了一定的方向。本文试图从一个整体的角度来分析增值税筹划，以便让企业“省钱有道”。本文从介绍企业增值税税收筹划的概念入手，区分了筹划与逃税等违法行为。研究了企业增值税税收筹划的依据及空间，并探讨了增值税对企业损益的影响，由此引起企业特别重视。同时文中也通过对一些具体筹划方法及它们在实践中的分析，争取对企业在日常进行增值税筹划有一定的帮助。“合法”二字是文章通篇都非常强调的。而尤其提出注意的就是，增值税的筹划绝对不仅仅是财务部一个部门的事情，不是光靠财务部的人员在财务系统里加加减减就可以完成的，这绝对还需要企业其他部门所有人的倾力配合。
关键词：增值税，税收筹划，
ABSTRACT
VAT is one of the most important categories of turnover taxes. Pay the VAT according to the law is the duty of every company, as a taxpayer. But at the same time, all the companies always want to save all the possible expenses. Hence, it is like a kind of dice game, facing the risk of violating the law by slightly overdone. Of course, paying VAT in accordance with law does not mean that we should pay those taxes which otherwise could have been avoided, or to over pay. How to minimize the burden of value-added tax while abide by the VAT laws, thus achieving the best economic benefit, worth all companies pondering in the fierce competition in the business world.
VAT-law’s settings itself exists elastic space, so it provides a certain direction for the tax planning. This article attempts to view the vat planning from the perspective of a whole, in order to let the companies "save the money in an effective way ". The article started by introducing the concept of value-added tax planning and differentiates it with some illegal behavior, such as tax evasion. It also studies the basis and space of tax planning of the companies, and probes into the influence of the profits and losses of the companies, thus causing the special attention of the companies. At the same time, this article analysis some specific tax planning method based on the practice, hope to be helpful in the daily operating activities for the companies. Special emphasis gives to the word: legal in the article.
Key Words：VAT, tax planning
目录
摘要（本论文范文的论文综述） 3
ABSTRACT 4
引言 5
1.增值税筹划的概述 5
1.1增值税及其筹划 5
1.2税收筹划与逃税、偷税、骗税、抗税的区别 6
1.3增值税税收筹划研究的现实意义 7
1.4文献综述 7
2.增值税税收筹划的依据及其对企业损益的影响 8
2.1增值税税收筹划的依据及空间 8
2.2增值税对企业损益的影响 9
3.增值税税收筹划的几种具体方法及在实务中可操作性的研究 11
3.1 纳税人身份的合理选择 11
3.2 适当的方法延迟纳税时间 13
3.3 改变经营方式 15
3.4 与运费相关的节税技巧 16
3.5 对税收筹划的一点建议 17
4.结束语 19
参考文献 20
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