摘要：随着我国经济的不断发展，依法纳税被大多数企业认识和重视，如何在不触犯税收法律的前提下最大限度的减轻税负，获得利益成了企业所关心的问题。增值税作为我国的主要税种之一，其上缴额占公司总体税负的42.7%，即公司上缴的100元税负里有42.7元来自增值税。基于这一比重，公司对增值税进行筹划既可以加强自身的竞争优势，也可以为公司带来更多的收益。尤其是在我国增值税从生产型转为消费型后，这一研究也显得更有意义。

　　　本文对国内外学者关于纳税筹划问题的研究成果进行了回顾和总结，简要介绍了纳税筹划的含义、产生的原因、增值税纳税筹划的原则和方法，描述了如皋永信国际贸易有限公司的增值税纳税现状，分析了该公司增值税纳税筹划存在的问题，针对公司具体税负现状，运用增值税纳税筹划的原则和方法，对该公司增值税纳税筹划提出了建议。

关键词 增值税；纳税筹划；收益

Abstract：With the continuous development of economy in our country, and shall pay taxes according to law by most companies understand and seriously, how in does not violate the tax law under the premise of maximum limit reduce tax, profit has become enterprise's concerns. VAT as one of the main taxes in our country, the paid amount accounts for 42.7% of the company's overall tax burden, the company turned over 100 yuan in tax 42.7 yuan from value-added tax. Based on the share, the company of value-added tax planning can strengthen their own competitive advantages, also can bring more benefits to the company. Especially after China's value-added tax from production to consumption, this study also makes more sense.

　　　In this thesis, the domestic and foreign scholars research achievements about tax planning problem is reviewed and summarized, the meaning of tax planning are briefly introduced, the causes, principles and methods of the VAT tax planning, described the VAT status quo of rugao yongxin international trade co., LTD., analyzes the VAT tax planning problems in the company, company specific tax at present, the use of VAT tax planning, the principle and method for the company of VAT tax planning are proposed.

Key words  The VAT  Tax payment planning  Earnings

　　　本文针对增值税纳税筹划问题进行了研究，列举了多种增值税纳税筹划方法。通过了解如皋永信国际贸易有限公司的具体情况，分析了该公司没有进行增值税纳税筹划的原因，对公司的一些具体业务结合增值税纳税筹划方法给出了具体的筹划方案，最后通过筹划的结果，给出了进行增值税纳税筹划后如皋永信贸易可以少缴纳增值税额的具体数额，使得增值税纳税筹划所带来的收益更加客观具体。

　　　如皋永信国际贸易有限公司没有进行纳税筹划的原因很多，那么如何让公司摆脱顾虑，从根本上解决公司的增值税纳税筹划问题呢。