first, the value-added tax plan established by the enterprise;

1. Choice of corporate identity. However, if you are a high-tech enterprise with high added value, it is more cost-effective to choose a small-scale taxpayer;

2. the investment direction and place of the enterprise. China's current tax law has formulated different tax policies for enterprises with different investment directions. When choosing a site, investors should also make full use of the preferential tax policies of the state for certain areas;

second, the value-added tax plan of enterprise procurement activities;

1. Choose the appropriate purchase time. In the case of supply exceeding demand and inflation in the market where enterprises are easy to realize reverse tax burden transfer, buying as soon as possible is the best strategy;

2. Choose the purchase object reasonably. For ordinary taxpayers, on the premise of the same price, they should choose to buy goods from ordinary taxpayers, but if the sales price of small-scale taxpayers is lower than that of ordinary taxpayers, they need to calculate and choose;

third, the value-added tax planning of enterprise sales activities;

1. choose the appropriate sales method. For example, discount sales, cash discount, old exchange, this sales, etc., provide the possibility of tax planning by using different sales methods;

2. select the invoicing time. The planning of sales mode can be combined with the planning of the realization time of sales revenue. The realization time of product sales revenue determines the time when the enterprise's tax obligation occurs, which provides planning opportunities for using tax shielding and reducing tax burden sooner or later.

3. Cleverly handle part-time and mixed sales. Taxpayers can pay value-added tax and business tax by controlling the proportion of taxable goods and taxable services.