一般来说增值税与所得税一直都是目前现行的税制里面的主要的税种,实行较为合理并且有效的纳税筹划能够进一步去帮助该企业有效的降低税负。因此文章由增值税与所得税存在内在联系开始进行分析,再从税制的要素这个角度开始,将增值税与所得税的筹划实行更加具体地分析,继而去探究与这两个税种共同综合的纳税筹划的具体思路。 In general, value-added tax and income tax have always been the major types of taxes in the current tax system. A more reasonable and effective tax planning can further help the enterprise effectively reduce the tax burden. Therefore, the article begins with the analysis of the intrinsic link between value-added tax and income tax. Starting from the perspective of the tax system, the article analyzes the planning of value-added tax and income tax more specifically, and then explores the tax planning that is common with the two types of tax Specific ideas.