由于我国对不同类别的增值税纳税人实行不同的税率,这就要求纳税人在可能性和可操作性的前提下,寻求税务筹划的突破口,具体而言可从以下几个方面入手:一、对纳税人身份进行筹划增值税纳税人身份的筹划主要包括两部分:其一是对增值税一般纳税人和小规模纳税人身份的筹划;其二是? Since China imposes different tax rates on different types of VAT payers, it requires taxpayers to seek breakthroughs in tax planning under the premise of possibility and operability. Specifically, it can be started from the following aspects: Planning for the identity of the taxpayer Planning for the identity of the VAT payer consists of two parts: First, the planning of the VAT general taxpayer and the identity of the small-scale taxpayer;