日前,税务筹划已引起越来越多的企业和理论界的重视,无论是从企业的实际工作中还是从现有的研究看,多是围绕成本费用、产品定价、投资融资、优惠悦率、盈利分配等方面进行,很少关注销售环节的节税工作。在目前竞争激烈的市场经济环境中,除了普通的销售形式外,还有许多新 Recently, the tax planning has drawn more and more attention from enterprises and theorists. Whether it is from the actual work of an enterprise or from the existing research, the tax planning mostly focuses on cost, product pricing, investment financing, Profit distribution and other aspects, rarely concerned about sales tax savings. In the current highly competitive market economy environment, in addition to the general form of sales, there are many new