| 浅议增值税税负的税收筹划 |
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| 引用本文： | 王悦平.浅议增值税税负的税收筹划[J].嘉兴学院学报,2006,18(Z1):77-79. |
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| 作者姓名： | 王悦平 |
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| 作者单位： | 浙江嘉欣丝绸股份有限公司,浙江,嘉兴,314000 |
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| 摘 要： | 该文从增值税税负分析着手,对增值税的税收筹划进行,不同层次的阐述,为降低增值税税负提供了多渠道、多方位的筹划空间.
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| 关 键 词： | 税负率 计税毛利率 税务筹划 |
| 文章编号： | 1008-6781(2006)S1-0077-03 |
| 修稿时间： | 2006年6月12日 |
A Simple Analysis of Tax Burden of Value-added Tax and Taxation Planning |
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| WANG Yue-ping.A Simple Analysis of Tax Burden of Value-added Tax and Taxation Planning[J].Journal of Jiaxing College,2006,18(Z1):77-79. |
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| Authors: | WANG Yue-ping |
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| Abstract: | This paper analyzes the burden of value-added tax and then expounds collecting planning of value-added tax. It also provides multi-channel and diversified space for lightening the burden of the value-added tax. |
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| Keywords: | tax burden ratio the gross profit rate of tax base tax planning |
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