随着我国税制的改革,我国的增值税完成了由生产型向消费型的转变,还规定小规模纳税人的增值税征收率由原来的6%和4%降为3%。增值税的改革使得无论是小规模纳税人,还是一般纳税人的税负整体下降。在新的情况下,企业应从设立的身份、规模到企业和运营等多个方面进行筹划,使税收负担最小化。 With the reform of China’s tax system, China’s value-added tax has completed the shift from a production-oriented to a consumer-oriented model and also stipulated that the VAT levy on small-scale taxpayers should be reduced from 6% and 4% to 3%. The VAT reform has resulted in the overall reduction in the tax burden of both small-scale taxpayers and ordinary taxpayers. In the new situation, enterprises should plan from the aspects of identity, scale, enterprise and operation, etc., so as to minimize the tax burden.