增值税是我国的主体税种之一,有着较大的节税空间,笔者从五个方面对增值税的税收筹划进行分析探讨。一、适时选择小规模纳税人身份相关依据:增值税的一般纳税人可以领购、开具增值税专用发票,且可以抵扣进项税;小规模纳税人不能领购、开具增值税专用发票,只能自身开具增值税普通发票,或申请主管税务机关代开税率为3%的专用发票,但不能抵扣进项税。筹划思路:企业若有较高的销项税和较低的进项税,会使得增值税税负增加。在这种情况下,若作为小规模纳税人,则征收率为3%,虽不能抵扣进项税,但整体增值税税负较低。因此对于规模不 Value-added tax is one of the main types of taxes in our country, with a large space for tax savings. The author analyzes the tax planning of value-added tax from five aspects. First, the timely selection of small-scale taxpayer status Basis: VAT general taxpayers can purchase, issue VAT invoices, and can be deductible input tax; small-scale taxpayers can not purchase, issued a special VAT invoice, only Can issue ordinary VAT invoice, or apply for the competent tax authorities on behalf of the tax rate of 3% of the special invoice, but can not offset the input tax. Planning ideas: If enterprises have higher output tax and lower input tax, will increase the VAT tax burden. Under such circumstances, if it is a small-scale taxpayer, the levying rate is 3%. Although the input tax can not be offset, the overall VAT tax burden is low. So for the scale not