| 企业增值税的纳税筹划 |
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| 引用本文： | 王素玲.企业增值税的纳税筹划[J].漯河职业技术学院学报,2010,9(4):74-76. |
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| 作者姓名： | 王素玲 |
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| 作者单位： | 漯河职业技术学院,河南,漯河,462002 |
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| 摘 要： | 随着经济的发展,减轻企业的税收负担已成为降低成本的一种重要方法。增值税作为主体税种,如何进行合理的纳税筹划,使其税负最轻,是应税企业亟待解决的问题。本文主要从纳税人身份、选择购货对象及总、分支机构间的货物移送三个方面做分析探讨。
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| 关 键 词： | 增值税 纳税筹划 一般纳税人 小规模纳税人 |
On Planning the Value-added Tax of Enterprise |
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| WANG Su-ling.On Planning the Value-added Tax of Enterprise[J].Journal of Luohe Vocational and Technical College,2010,9(4):74-76. |
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| Authors: | WANG Su-ling |
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| Institution: | WANG Su-ling(Luohe Vocational Technology College,Luohe 462002 China) |
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| Abstract: | With the economy developing,it has become an important method to reduce the tax for reduing costs.Value-added tax as a main tax,how to plan taxpaying reasonably to lighten tax burden is a problem taxing business to be solved.In this paper,the author analyzed taxpayer,selected Purchasing object and the delivery between the home company and its branches. |
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| Keywords: | value-added tax tax planning the general taxpayer small taxpayer |
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