增值税在企业纳税活动中占有重要的地位，而且有很大的税收筹划空间。
VAT plays an important part in the activity of the enterprises' ratepaying, and there is much room for tax mobilization.
本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划，通过对比、分析，找到企业的最佳纳税筹划方法。
This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning, through comparing, analyzing and find the best method of tax planning.
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