营改增的全面实施后,有效地改善了营业税和增值税所产生的重复纳税的情况。在降低企业纳税压力的同时,也为企业重新进行纳税筹划带来了新的挑战。企业需要以一种全新的思路去面对并进行筹划纳税,以保证在该纳税制度稳定运行的同时,有效推动企业的持续发展。本文阐述营改增对企业纳税筹划的影响以及企业应该有的新思路,以帮助企业更好的应对营改增所带来的纳税问题。 After the full implementation of the reform and increase of camps, the situation of double taxation arising from business tax and value added tax has been effectively improved. While reducing the tax burden on enterprises, it also brings new challenges for enterprises to carry out tax planning. Enterprises need a new idea to face and carry out tax planning and taxation to ensure the steady operation of the tax system at the same time effectively promote the sustainable development of enterprises. This article expounds the impact of the VAT reform on corporate tax planning and the new ideas companies should have in order to help enterprises to better deal with tax reform brought about by tax reform.