一、机构分设纳税筹划企业分设是将原来的分支机构,分设为法人单位,通过改变企业身份,将企业的营业税劳务与产品销售两项业务分开,改变服务性质,规避增值税混合销售行为,规避营业税混合销售行为,同时,通过机构分设,满足税法规定的独立纳税,自负盈亏要求,充分享受更多的税收优惠政策,谋求企业利益最大化。 First, the organization divided into tax planning business is divided into the original branch, divided into legal entities, by changing the corporate identity, the business tax sales and product sales of the two businesses separately, changing the nature of service, to avoid mixed sales of value-added tax to avoid At the same time, we should fully enjoy more preferential taxation policies and seek the maximization of the interests of the enterprises by means of separate departments and meeting the independent taxation and self-financing requirements stipulated in the tax law.