近几年,随着商品经济的快速发展,国家不断完善税收体制,加之企业能享受税收优惠的毕竟很少,这就使税收筹划显得日益重要。特别是公用事业企业如果能做好,就可使有限的资金发挥最大的效益。一、企业经济活动中有一部分交换活动是通过易货贸易进行的,这就涉及到增值 In recent years, with the rapid development of the commodity economy, the state has constantly perfected the tax system and, after all, enterprises have enjoyed very little tax concessions. This has made tax planning increasingly important. In particular, utilities can do their best to maximize the benefits of limited capital. First, part of the economic activities of enterprises exchange activities through the barter trade, which involves the value-added