税收筹划的纵深发展,促进了经济和社会的发展,国家有“营改增’改革,使一批企业面临纳税身份的选择。增值税一般纳税人和小规模纳税人有其认定标准,选择不同身份会影响增值税负担,纳税人应结合自身具体情况制定纳税筹划方案。 The deepening development of tax planning has promoted the economic and social development, and the state has the reform of ”reforming the battalion and increasing the number of taxpayers, so that a batch of enterprises are faced with the choice of taxpayer status.Value-value tax general taxpayers and small-scale taxpayers have their own criteria for their choice Different identities will affect the VAT burden, taxpayers should formulate their own tax planning programs.