中文摘要税收筹划是企业财政的主要项目。在一般纳税企业里，增值税是他们主要缴纳的税种之一，也是税率较高的一种，因此更会突显增值税税收筹划的重要性。本论文主要是针对一般纳税企业进行增值税的税收筹划，主要通过资料收集、询问老师和同学等方法，从不同的角度分析一般纳税企业的增值税税收筹划的可能性，从而得到不同的增值税税收筹划的方案，为一般纳税企业的增值税税收筹划提供一个可行的方案。与此同时，现代中国对于税收筹划方面的进展还不完善，所以企业可以进行实施筹划的空间还很大。企业可以通过进行税收筹划来减少其税负，而从达到最大利润的状态。所以说增值税的税收筹划是一项很主要的企业项目。关键词：一般纳税企业，增值税，税收筹划，税收制度AbstractTaxpaying plan is the principal item of enterprise finance. The value-added tax is a high-rate tax which is paid by the general enterprise. Therefore, the taxpaying planning is important to be prepared. This report aims to provide the enterprises a feasible program to prepare a plan for paying value-added tax. It will implement the method such as collection of information and investigation to summarise the different strategies of preparing the value-added taxpaying planning by analysing any possibilities. In the meantime, there is an incomplete development of taxpaying planning in China, thus it is necessary to improve the qualities of the project preparation by the enterprises. The enterprises can reduce the burden of taxation and acquire the maximum profit by the taxpaying plan. This is the reason why the value-added taxpaying plan is an important project of enterprise. Key word: Generally tax payment enterprise ； added value tax ； tax revenue preparation； tax revenue system引言 本文所介绍的是一般纳税企业在新的《条例》下，增值税应当如何进行税收筹划，而怎样的税收筹划的方法能帮助企业在在合理、合法、合情下，缴纳最少的增值税。增值税是一般纳税企业里税收中一个主要的税种，也是较多企业缴纳的最多的税种...
