随着税收改革实施的不断深入,2012年,我国在上海实施了营改增试点工作。2016年5月1日起,我国正式将营业税改为增值税。营改增政策实施的最终目的是为了减轻纳税负担。为了实现这一目的,本文基于营改增政策视角,对纳税筹划基本概念和营改增政策进行了相应阐述,并给出了一些企业纳税筹划的应对策略,以供参考和借鉴。 With the deepening implementation of tax reform, in 2012, our country implemented a pilot program of camp reform and increased pilot projects in Shanghai. Since May 1, 2016, China formally changed its business tax to value added tax. The ultimate goal of the reform of the policy of increasing the number of battalions is to reduce the tax burden. In order to achieve this goal, this paper elaborates the basic concept of tax planning and the policy of VAT reform based on the perspective of battalion reform, and gives some coping strategies of tax planning for reference for reference.