为了适应社会主义市场经济的快速发展,减轻企业税负,国家税务机关开始推出新的税收改革目标,全面实施营业税改征增值税。在“营改增”实施的过程中,由于纳税人对新税制的原则还没有全部掌握,其中的涉税业务的风险也在逐步增加。而“营改增”后的税务风险和税务筹划都是单位税务管理的组成要素,所以在“营改增”全面实施的形势下,纳税人必须防范可能会出现的多种风险。与此同时,还需要做好税务的规划工作,其主要目的就是为提高单位的经营管理水平。以下主要是对基于营改增后的税务风险与税务筹划等展开的研究与探讨,并对其进行了合理化的分析和阐述。 In order to meet the rapid development of the socialist market economy and reduce the corporate tax burden, the state tax authorities started to launch a new tax reform goal and fully implement the business tax reform to levy value-added tax. In the process of implementing the “tax reform”, as taxpayers have not yet fully mastered the principle of the new tax system, the risks involved in tax-related businesses are also gradually increasing. However, the tax risk and tax planning after the “battalion reform and increase” are all the components of the tax management of the unit. Therefore, under the full implementation of the “battalion reform”, taxpayers must guard against various risks that may arise . At the same time, tax planning needs to be done well. The main purpose of tax planning is to improve the management level of the unit. The following is mainly based on the tax reform after the tax reform and tax planning and other research and discussion, and its rationalization analysis and elaboration.