本篇文章首先对“营改增”的主要政策修整进行阐述,从原增值税纳税人、试点企业两个方面入手,对“营改增”政策给企业造成的影响进行解析,并以此为依据,提出“营改增”背景下的企业纳税筹划方法。希望通过本文的阐述,可以给相关领域提供些许的参考。 This article first elaborates the main policies of “business tax reform and tax increase”. From the two aspects of the original VAT taxpayers and pilot enterprises, this article analyzes the impact of the policy of “ And based on this, put forward the tax planning method of enterprises under the background of ”changing the battalion and increasing profits". Hope that through the elaboration of this article, you can provide some references to related fields.