近年来随着我国社会主义市场经济体制改革的不断发展与完善,现行的税收体制与当前社会、经济发展需求与形势存在诸多不和谐之处,实现当前税收体制的改革与创新已经迫在眉睫。经过多年的不断实践与探索,我国近期推出了“营改增”的税收体制改革制度,“营改增”实际上属于一种结构性减税调整,其改革目标主要是通过结构性减税来逐步推动税收改革,最终减轻我国企业的实际税负,“营改增”政策改革对于推动我国中小企业以及第三产业的发展具有极其重要的积极作用。在当前“营改增”框架下,进行科学、合理的税收筹划实现企业利益最大化已经成为各大企业努力的重点。 In recent years, with the constant development and improvement of China’s socialist market economic system reform, there are many discordals between the current taxation system and the current social and economic development needs and situations. It is imminent to realize the reform and innovation of the current taxation system. After many years of constant practice and exploration, China has recently introduced a system of tax reform that “reforms camps and increases profits”. In fact, “camp reform and increment” is actually a structural tax relief adjustment. The goal of its reform is mainly through the structure Tax cuts to gradually promote tax reform, and ultimately reduce the actual tax burden on Chinese enterprises, “reform” policy to promote the reform of the small and medium-sized enterprises in our country and the development of the tertiary industry has an extremely important positive effect. Under the current framework of “increasing profits and increasing profits”, it has become the focus of every major enterprise to carry out scientific and reasonable tax planning to maximize the interests of enterprises.