随着市场经济的发展,税收制度的完善,税收的可筹划性逾发突出。但是人们对企业税收筹划的理论知识认识深度还不够,经验不足,业务操作水平较低,税收筹划的方法不够丰富、系统化。因此,本文就企业增值税纳税筹划的必要性和所选择的筹划方法进行了阐述,提出了我国目前增值税纳税筹划所存在的问题及建议。 With the development of market economy and the improvement of the tax system, tax planning can be over-emphasized. However, people do not know enough about theoretical knowledge of corporate tax planning, lack of experience, low level of business operation, and tax planning methods are not rich and systematic. Therefore, this paper elaborates the necessity of enterprise VAT tax planning and the selected planning methods, and puts forward the existing problems and suggestions of VAT tax planning in our country.