浅析企业增值税税收筹划

增值税在企业纳税活动中占有重要的地位 ,而且有很大的税收筹划空间。企业若能利用纳税人类别选择方案、混合销售业务方案、销售使用过的固定资产方案、兼营项目方案和销售结算方式方案的合理选择开展税收筹划工作 ,必将给企业合理合法地减轻税负 ,增加税后收益带来益处。

On Tax Mobilization of Enterprises' VAT

VAT plays an important part in the activity of the enterprises' ratepaying, and there is much room for tax mobilization. If they can choose reasonable taxpayer classification, mixed-sales fixed assets in sales concurrent sales, and the mode of the settlement of account to carry out tax mobilization, the enterprises would gain benefit on releasing the tax burden both reasonably and legally and increasing the earnings after ratepaying.