众所周知,我国的税制体制自改革开放以来,随着经济的发展和社会的进步得到了不断的完善和优化,营改增就是税制体制改革的重要一步,是我国税制史上的一件大事,自2012年,营改增在上海试点以来,逐渐遍布到全国的各个城市、各行各业,营业税慢慢的退出了历史的舞台,增值税逐渐得到普遍的应用,所以基于营改增背景下研究税收筹划策略显得尤为重要和必要,对于企业税负的降低和企业经济效益的获得都有着一定的促进作用,所以本文愿意抛砖引玉,就基于营改增环境下,企业税收筹划的相关问题进行了分析和研究。 As we all know, since the reform and opening up, China’s tax system has been continuously improved and optimized with economic development and social progress. The reform of the tax system is an important step in the reform of the tax system. It is a major event in the history of taxation in our country since 2012 Since the reform of VAT camp in Shanghai, it gradually spread all over the country in various cities and all walks of life. The sales tax has slowly withdrawn from the stage of history and the VAT has been gradually applied. Therefore, tax planning based on the research of tax reform Strategy is particularly important and necessary for the reduction of corporate tax and business access to economic benefits have a certain role in promoting, so this article is willing to start a discussion on the tax reform based on the business environment, enterprise tax issues related to the analysis and research .