税收筹划是经济和社会发展到一定阶段的产物,同时,税收筹划的纵深发展也促进了经济和社会的发展,在现代经济生活中具有重要的作用。在市场经济体制下,企业是独立核算、自主经营、自负盈亏的市场主体,税收对企业的收益有重大影响,因此,税收筹划被越来越多的企业接受和重视。首先,税收支出的多少直接影响企业流动资金的周转。其次,税收筹划对企业的税负降至最低大有裨益。所以,企业的税收筹划得当,用足用好税收优惠政策,有利于减轻税负,增强竞争力,使自身的经济利益达到最大化。《增值税暂行条例》将纳税人身份按其经营规模大小及会计核算健全与否划分为一般纳税人和小规模纳税人。同时,结合增值税17%和13%两档税 Tax planning is a product of economic and social development to a certain stage. At the same time, the further development of tax planning has also promoted economic and social development and played an important role in modern economic life. Under the market economy system, the enterprises are the independent market entities with independent accounting, self-management and self-financing. Tax revenue has a significant impact on the profits of the enterprises. Therefore, tax planning is accepted and valued by more and more enterprises. First of all, the amount of tax expenditures directly affect the turnover of liquidity in enterprises. Second, tax planning can be very helpful to minimize the tax burden on the business. Therefore, corporate tax planning properly, make full use of tax incentives, help to reduce the tax burden, enhance competitiveness, to maximize their own economic interests. The Provisional Regulations on Value Added Tax classifies the taxpayer’s status as a general taxpayer and a small-scale taxpayer according to the size of its operation and the soundness of its accounting. At the same time, combined with VAT 17% and 13% tax