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.
第三部分，在实践与理论结合的基础上，对增值税、营业税和企业所得税三个主要税种的税收筹划提出了建议与对策。
Last, with combination of practice and theory, this article gives Suggestions of value-added tax planning, business tax planning and enterprise income tax planning.
第三部分，在实践与理论结合的基础上，对增值税、营业税和企业所得税三个主要税种的税收筹划提出了建议与对策。
Last, with combination of practice and theory, this article gives Suggestions of value-added tax planning, business tax planning and enterprise income tax planning.
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