在由美国次贷危机引发的金融危机背景下,各国企业都受到不同程度地打击。我国为了使得企业尽早走出困境,实施营改增税制改革来改善企业的经营环境,从而加强我国企业的国际竞争力。为此,企业在“营改增”下要注意纳税筹划策略,切实使得本单位减轻纳税负担,有效降低企业财务风险。有鉴于此,本文重点对“营改增”下企业进行纳税筹划策略作了探讨,旨在为企业财务工作者提供一些参考。 In the context of the financial crisis triggered by the sub-prime mortgage crisis in the United States, the enterprises in various countries have been hit to varying degrees. In order to make the enterprises get out of their predicament as soon as possible, our country should improve the business environment of the enterprises by implementing the tax reform of the camp reform so as to strengthen the international competitiveness of our enterprises. For this reason, enterprises should pay attention to the tax planning strategy under the phrase of “increasing profits and increasing profits”, effectively reduce their tax burden and effectively reduce their financial risks. In view of this, this article focuses on the tax planning strategy for enterprises under “Business Reform”, which aims to provide some reference for financial workers.