Abstract：Value-added tax has been in an important position in our country’S tax system. In recent years, tax planning work more and more attention in our country. Facts have proved that the reasonable and legitimate tax planning can help enterprises significantly reduce the tax burden, reduce operating costs. It is good for long-term development of enterprises . Based on the importance of value-added tax planning.This paper make a simple analysis of the definition , characteristics and basic principles for value-added tax planning,and describing the practical significance of of value-added tax planning from different angles. Because of the strong practical of tax planning,this paper introduce same value-added tax planning methods on the basis of relevant laws, regulations, rules. In view of "Provisional Regulations on ovalue-added tax of the People's Republic ", it will be a brief analysis of the corresponding value-added tax transition caused by the value-added tax reform at the end of the article .
Key words: VAT planning ; tax planning methods; VAT transition
