购货方纳税筹划的选择——基于《增值税暂行条例》视角

一般纳税人购货方的纳税筹划方法有结算方式、进项税额抵扣时间、购货价格折让率基础上的议价、运费扣税平衡点等。而小规模纳税人购货方的纳税筹划仅为购货价格的选择。企业可以按照自身的纳税人身份科学地进行增值税的纳税筹划,以达到少缴税或递延纳税的目的,为企业利润最大化终极目标服务。

Tax Planning Choice of the Buyer

The general laxpayer who purchases production goods selects lax planning methods, way of settling accounts, lime for input VAT, price discount rate of bargaining, point of freight - withholding tax while the small - scale taxpayer buyer of tax planning should choose the minimum supply price. The enterprise may plan tax burden, according to their taxpayer identification to a- chieve little or pass tax for aiming at maximum profit.