对企业而言,在不影响销售收入的情况下,减轻了税负,就相当于增加企业收益。利用税收筹划方法,对企业销售方式进行选择和设计,有利于节约企业税收成本、增强企业市场竟争力。本文中,笔者主要探讨了分设独立核算的销售公司、收取包装物押金、以违约金代替现金折扣的三种税收筹划方法。 For enterprises, without affecting the sales revenue, reduce the tax burden, it is equivalent to increase corporate earnings. The use of tax planning methods, the choice of enterprise sales and design, is conducive to saving corporate tax costs, enhance the market competitiveness of enterprises. In this article, the author mainly discusses the three tax planning methods that separate the sales company with independent accounting, collect the deposit of package, and replace the cash discount with liquidated damages.