随着全国范围内全面推开营业税改征增值税试点,中国税制中的营业税正式退出历史舞台,税制的变化会显著影响企业的生产经营活动,及时调整优化购销业务流程,对企业更好的利用这一结构性减税政策,将产生积极影响。本文从购销模式优化的角度,提出了一些应对措施和思路,希望对企业经营实践有所裨益。 With the nationwide launch of a business tax reform and value-added tax pilot, the business tax in the Chinese tax system officially withdrawn from the historical arena. Changes in the tax system will have a significant impact on the production and business operations of enterprises and make timely adjustments to optimize the sales and purchase business processes and make better use of enterprises This structural tax reduction policy will have a positive impact. This article puts forward some countermeasures and ideas from the perspective of the optimization of purchase and sale mode, hoping to be helpful to the operation of the enterprise.