自从营改增政策实施后,有些企业是确实得到了实惠,但是有些企业赋税负担没有减轻,反而加重了。营改增政策在我国属于刚开始,还有很多需要完善的地方。政策虽然可以解决税务重复征收问题,但部分企业因为税率加大,进项抵扣不够,导致税负没有减少,反而增加。所以企业如何通过税务筹划来到达减税的目的就很重要了。本文就营改增政策背景下企业税务筹划问题进行研究。 Since the implementation of the policy of increasing revenue and increasing the number of enterprises, some enterprises have actually gained substantial benefits. However, some enterprises have not reduced their tax burden and have actually aggravated the situation. The reform of the camp policy in our country is just beginning, there are many areas need improvement. Although the policy can solve the problem of repeated tax collection, some of the enterprises increased their tax rates instead of enough to offset the input tax revenue. As a result, the tax burden did not decrease but instead increased. Therefore, how to achieve the purpose of tax reduction through tax planning is very important. This article studies the tax planning of enterprises under the policy of increasing the number of battalions.