Study on the Effective Tax Planning of Value - Added Tax under the Background of Small and Medium Enterprises Business Tax Change to Value-added Tax

Nowadays, the social economy is constantly developing.The share of SMEs in Chinese economy is getting bigger and bigger.At the same time, the competition among enterprises is getting fiercer and fiercer.However, small and medium-sized enterprises (SMEs) have relatively few "open-source" ways to guarantee their own business because of their weak foundations and the shortage of funds, as well as the lack of technical research.It is known that one of the most important ways for SMEs to adopt cost-saving is tax planning, which has an important influence on SMEs and is an important means to promote the sustainable development of SMEs.Based on the detailed analysis of the development status of SMEs tax planning under the background of "increasing profits and increasing taxes", this paper puts forward some strategies to improve tax planning, and hopes to provide a reference for the sustainable development of SMEs.