辽东学院学报(社会科学版)
遼東學院學報(社會科學版)
료동학원학보(사회과학판)
JOURNAL OF EASTEN LIAONING UNIVERSITY
2014年
3期
84-87
,共4页
增值税%纳税人%纳税筹划
增值稅%納稅人%納稅籌劃
증치세%납세인%납세주화
value-added tax%tax payer%tax-paying planning
增值税纳税人身份的选择是实际工作中纳税人比较关注的问题。目前,企业进行增值税纳税人身份选择进行纳税筹划时,存在一定的误区。本文结合案例提出比较两类纳税人无差异点税负时只能用含税价格的观点,并总结出利用进项税额占含税销售额比重进行增值税纳税人身份选择纳税筹划的思路。
增值稅納稅人身份的選擇是實際工作中納稅人比較關註的問題。目前,企業進行增值稅納稅人身份選擇進行納稅籌劃時,存在一定的誤區。本文結閤案例提齣比較兩類納稅人無差異點稅負時隻能用含稅價格的觀點,併總結齣利用進項稅額佔含稅銷售額比重進行增值稅納稅人身份選擇納稅籌劃的思路。
증치세납세인신빈적선택시실제공작중납세인비교관주적문제。목전,기업진행증치세납세인신빈선택진행납세주화시,존재일정적오구。본문결합안례제출비교량류납세인무차이점세부시지능용함세개격적관점,병총결출이용진항세액점함세소수액비중진행증치세납세인신빈선택납세주화적사로。
There are misunderstandings about the identity of tax payers when enterprises make tax -paying planning .In this study , the idea that only tax inclusive price can be applied when there is no difference between the two kinds of tax payers .Furthermore , a proposal that an enterprise can select its identity according to the pro-portion of the value-added tax on purchase to the tax -included sales volume when making its tax -paying plan-ning is put forward .