“营改增”是营业税改收增值税的简称,就是将原来缴纳营业税的应税项目改为缴纳增值税,是减轻企业税收负担、加快税收体制改革的重要举措。营改增政策推行后,对移动互联网企业来说,使企业的进项抵扣价值链更加完整,不仅有助于企业的经济结构调整,还有助于企业的税收筹划,进一步推动企业的发展。因此,本文对营改增背景下,移动互联网企业税收筹划的意义和对策进行了探讨。 “Camp to change ” is the abbreviation of sales tax to change the value added tax, that is, the taxable items to pay the sales tax to pay VAT, is to reduce the tax burden on enterprises, and accelerate tax reform is an important measure. After the implementation of the VAT reform, the mobile Internet companies make the enterprise’s input value deduction more complete. This will not only help enterprises to adjust their economic structure, but also help enterprises to make tax planning and further promote their development. Therefore, this article explores the meaning and countermeasures of tax planning for mobile internet enterprises under the background of battalion increase.