There are two basic forms of tax planning: one is tax planning for individual taxes, and tax saving planning is only for individual taxes; The other is comprehensive tax planning, which is not limited to the reduction of tax burden of individual taxes, but the overall planning of all taxes paid by enterprises to minimize the overall tax burden. This paper intends to put forward some methods and ideas of value-added tax planning from two aspects: enterprise management organization form and export tax rebate.

I. VAT tax planning in the form of enterprise management organization

In the raw materials of iron and steel production and processing enterprises and machinery manufacturing and processing enterprises, scrap steel occupies a considerable proportion.

There are two main sources of scrap steel: one is to buy from specialized waste materials management enterprises, and the other is to buy directly from self-employed people who recycle waste materials. The former can deduct the input tax by 10% according to the amount indicated on the ordinary invoice supervised by the tax authorities issued by the waste materials business unit, but the price is often higher; The latter can't get the invoice supervised by the tax authorities and can't deduct the input tax, but its price is lower. If the enterprise consumes a large amount of scrap steel throughout the year, and the purchase amount is high, it can consider setting up a scrap material recycling operation company as an independent legal person, handling the procedures of general taxpayer identification, conducting independent accounting, and being responsible for purchasing scrap steel needed by the enterprise from individuals. The enterprise can obtain a special VAT invoice to deduct the input tax. According to the notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on issues related to the value-added tax policy of waste materials recycling enterprises (Cai Shui [200 1] No.78), the sales of waste materials purchased by waste materials recycling enterprises will be exempted from value-added tax from May12006 54 38. At the same time, it is stipulated that the general taxpayer of value-added tax of production enterprises can deduct the input tax according to the amount 10% indicated on the ordinary invoice when purchasing the waste materials sold by the waste materials business unit. Through VAT tax planning, enterprises can

The original non-deductible input tax has become deductible, reducing the payable value-added tax as a whole.