| 基于重构思想的税收筹划实现途径与策略 |
| |
| 引用本文： | 顾瑞鹏,倪倩,王辉,李佳佳.基于重构思想的税收筹划实现途径与策略[J].苏州市职业大学学报,2021(1):42-46. |
| |
| 作者姓名： | 顾瑞鹏 倪倩 王辉 李佳佳 |
| |
| 作者单位： | 苏州市职业大学商学院 |
| |
| 基金项目： | 江苏省大学生创新创业训练计划项目课题(202011054032H);苏州市职业大学研究性课题(SZDYKC-200201)。 |
| |
| 摘 要： | 税收筹划是企业合法降低税负的重要途径,利用企业组织架构和业务流程再设计,结合国家对小微企业的税收优惠政策,从计税依据和税率两大角度出发,通过重构“计税依据”和重构“税率”两种途径降低企业的应纳税额,阐述并验证税收筹划实现途径与策略。同时对税收筹划实现过程中所涉及的税收风险提出建议,以实现企业价值的增值。
|
| 关 键 词： | 重构 税收筹划 商业模式 业务设计 |
The Way and Strategy to Realize Tax Planning Based on the Idea of Reconstruction |
| |
| GU Ruipeng,NI Qian,WANG Hui,LI Jiajia.The Way and Strategy to Realize Tax Planning Based on the Idea of Reconstruction[J].Journal of Suzhou Vocational University,2021(1):42-46. |
| |
| Authors: | GU Ruipeng NI Qian WANG Hui LI Jiajia |
| |
| Institution: | (Business of School,Suzhou Vocational University,Suzhou 215104,China) |
| |
| Abstract: | Tax planning is an important legal way to reduce the tax burden of enterprises.This paper is intended to expound and verify the way and strategy to realize tax planning through redesigning enterprise organization structure and business process,combined with the state preferential tax policies for small and micro enterprises,from the two perspectives of the plan tax basis and tax rates,by increasing the sales link and procurement procedures for reconstructing plan tax basis and by redesigning the business process implementation rate of refactoring.At the same time,suggestions are put forward for the tax risks involved in the process of tax planning to realize the increment of enterprise value. |
| |
| Keywords: | reconstruction tax planning business model business design |
| 本文献已被 维普 等数据库收录！ |
|
