从2016年5月1日起,“营改增”范围推广到全国试行,现行营业税纳税人全部改征增值税。“营改增”原营业税纳税人在增值税一般纳税人与小规模纳税人之间如何选择,一般纳税人是否需要采用简易征税办法都是目前值得探讨的问题。本文从纳税人身份选择的角度入手,研究企业在“营改增”前后的税负变化并进行纳税筹划。 From May 1, 2016 onwards, the scope of the “VAT reform” will be extended to the pilot nationwide. All current taxpayers of business tax will be rewarded with VAT. “Business tax increase ” the original business tax taxpayers in the general VAT taxpayers and small taxpayers how to choose between the general taxpayers need to adopt simple tax methods are currently worth exploring. This paper starts from the perspective of taxpayer’s identity selection, investigates the changes of tax burden and tax planning before and after the “tax reform”.