| 营改增后纳税人资格的增值税筹划 |
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| 引用本文： | 王玉娟.营改增后纳税人资格的增值税筹划[J].北京市经济管理干部学院学报,2015(2):47-50. |
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| 作者姓名： | 王玉娟 |
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| 作者单位： | 北京经济管理职业学院 会计学院,北京,100102 |
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| 摘 要： | 本文以新近的营改增政策作为研究背景,从税收筹划的角度分析营改增的企业如何选择一般纳税人还是小规模纳税人.
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| 关 键 词： | 营改增 一般纳税人 小规模纳税人 税收筹划 |
The value-added tax planning of taxpayer qualification after replacing business tax with value-added tax |
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| WANG Yu-juan.The value-added tax planning of taxpayer qualification after replacing business tax with value-added tax[J].Journal of Beijing Institute of Economic Management,2015(2):47-50. |
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| Authors: | WANG Yu-juan |
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| Institution: | WANG Yu-juan;Beijing Institute of Economics and Management; |
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