我国的增值税是一种凭票管税的税种,对一般纳税人实行凭票扣税,而小规模纳税人不能开具专用发票,只能开具普通发票,其应纳税额则按简易方法计征。本文主要采用定性分析和定量分析相结合,从财务学的风险观念出发,来谈如何规避或减小增值税税收筹划的风险,本文建议在筹划时充分利用这些风险因素隐藏的价值,提高税收筹划方案的确定性和价值。 Our country’s value added tax is a kind of taxes on the basis of the type of tax, which depreciates the general taxpayers’ receipts, whereas small-scale taxpayers can not issue special invoices but can only issue common invoices. The amount of tax payable is calculated according to a simple method . This paper mainly uses the combination of qualitative analysis and quantitative analysis, from the concept of financial risk to talk about how to avoid or reduce the risk of VAT tax planning, this paper suggests that in the planning to take full advantage of the hidden value of these risk factors to improve tax planning The certainty and value of the program.