| 解析增值税税收筹划 |
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| 引用本文： | 董邦国,王晓梅. 解析增值税税收筹划[J]. 辽宁税务高等专科学校学报, 2006, 18(4): 22-23 |
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| 作者姓名： | 董邦国 王晓梅 |
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| 作者单位： | 1. 大连民族学院,辽宁,大连,116605
2. 中国光大银行大连分行,辽宁,大连,116001 |
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| 摘 要： | 作为独立核算,自主经营,自负盈亏的经济实体,企业都在努力实现其成本收益最大化。增值税作为我国目前最大的一种流转税,虽然其征收面大,但由于其税收优惠政策较多,这就给企业进行税收筹划提供了可行的空间。
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| 关 键 词： | 增值税 税收筹划 一般纳税人 小规模纳税人 |
| 文章编号： | 1008-2859(2006)04-0022-02 |
| 修稿时间： | 2006-05-22 |
An analysis of value added tax planning |
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| DONG Bang-guo,WANG Xiao-mei. An analysis of value added tax planning[J]. Liaoning Taxation College Journal, 2006, 18(4): 22-23 |
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| Authors: | DONG Bang-guo WANG Xiao-mei |
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| Affiliation: | DONG Bang-guo~1,WANG Xiao-mei~2 |
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| Abstract: | As a self-managed and independent accounting entity,the enterprise strives to maximize its profits.Value added tax is currently the number one turnover tax in China.Although it is collected extensively,there are many opportunities for enterprises to carry out value added tax planning due to the various preferential tax policies. |
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| Keywords: | value added tax tax planning the general taxpayer the small scale taxpayer |
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