“营改增”是国家出于对企业利益保护,改善税收体系,减少重复税收为目的制定的税收政策。“营改增”是我国近年来最近颁布的税务体制改革政策,自2012年1月1日启用至今,对国家试点城市优化税收制度和提升企业经济效益方面都有显著成效。本文从目前“营改增”环境下企业税务实际情况实际出发,分析优化企业税务筹划要点。 “Business tax reform ” is a tax policy formulated by the state for the purpose of protecting the interests of enterprises, improving the tax system, and reducing double taxation. Since the January 1, 2012 date of its enactment, China has made remarkable achievements in optimizing the tax system and improving the economic efficiency of enterprises in pilot cities in the country. This article from the current “business change to increase ” under the actual situation of corporate tax actual situation, analysis and optimization of corporate tax planning points.