税收筹划作为企业理财学的一个组成部分,已被越来越多的企业管理者和财会人员接受和运用。但是,在实际操作中,很多税收筹划方案理论上增加了企业收入,但在实际运作中却没有增加企业收益,不能达到收入与收益的同步增长。税收筹划和其他财务管理决策一样,必须遵循成本效益原则,只有当筹划方案的所得大于支出时,该项税收筹划才是成功的筹划。在实际工作中,经常遇到企业在生产经营过程中,销售自己使用过的固定资产行为。本文仅就固定资产销售中的税收筹划问题谈一点浅显的个人看法。2002年3月13日,财政部、国家税务总局下发了《关于旧货和旧机动车增值税政策的通知》(财税[2002]29号)(以下简称29号文),于2002年1月1日起执行,对有关旧货和旧机动车的增值税政 Tax planning, as an integral part of corporate finance, has been accepted and applied by more and more enterprise managers and accounting staff. However, in practice, many tax planning programs have theoretically increased corporate income, but in actual operation they have not increased their corporate earnings and can not achieve the simultaneous growth of revenue and revenue. Tax planning, like other financial management decisions, must be guided by the principle of cost-effectiveness, which is successful only if the proceeds from the planning program outweigh the costs. In actual work, often encountered in the production and operation of enterprises in the process, selling their own used fixed assets behavior. This article only on the issue of tax planning sales of fixed assets to talk a little personal opinion. On March 13, 2002, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Policy of Value-Added Tax on Used Goods and Old Motor Vehicles (Cai Shui [2002] No. 29) (hereinafter referred to as Circular 29) On January 1, the VAT administration on used and used motor vehicles will be implemented