浅析营业税的纳税筹划.docVIP

编号（学号）：20091 浅析营业税的纳税筹划 摘要：税收实质是国家为了行使职能，取得财政收入的一种方式。它有三个特征，即强制性、无偿性和固定性。企业作为纳税人，缴纳的税款具有无偿性，着就构成了企业的永久性负担。税收筹划时企业对其资产、收益的正当维护，属于企业应有的一项基本权利。税收筹划是一种增值活动，他是以财务会计核算为条件的，为进行税收筹划就需要建立健全财务会计制度，规范财会管理，从而使企业经营管理水平不断跃上新台阶。而本论文通过在介绍营业税征收范围、纳税人、营业税的计税依据、营业税的税目、税率等税收政策法规的基础上，重点分析企业的兼营行为，应税项目定价、混合销售和利用减免税政策等四个有代表性的纳税筹划做法，并对企业合作建房、建筑工程承包、分解营业额和对外投资的营业税筹划案例进行解剖，说明纳税筹划的做法。 关键字：营业税，纳税筹划，兼营行为 Business tax according to the tax planning Abstract: Tax essence is the country in order to exercise the functions, have a way of fiscal revenue. It has three characteristics, namely the mandatory, free sex and regular sex. Enterprise as a taxpayer, the payment of taxes has free sex, constitutes the enterprise of the permanent burden. Tax planning for the enterprise when assets of earnings and proper maintenance, belongs to the enterprise should have a basic right. Tax planning is a value-added activities, he is a condition of financial accounting, tax planning for the need to establish and perfect the financial and accounting system, standardize the accounting management, so as to make the enterprise management level constantly leap in the new stage. This paper introduces and in business tax collection range, the taxpayer, the business tax plan tax basis, the taxable items and tax rates of business tax and tax policies and regulations, and on the basis of analysis of the key enterprise engaged in the behavior, taxable items pricing, mixed sales and use of tax reductions or exemptions policy and so on four typical tax planning approach, and the enterprise cooperation builds a house, the construction project contract, decomposition of foreign investment in turnover and business tax planning case to dissect, explain tax planning practice. Key words: business tax, tax planning, engaged in behavior 目 录 1 引言 1 2 营业税的概述 1 2.1 征收范围和纳税人 1 2.2 营业税的税目和税率 1 2.3 营业税的计税依据 2 2.3.1 营业税的计税依据的一般规定 2 2.3.2 营业税的计税依据的特殊规定 2 2.4 营业税应纳税额的计算 3 2.5 营业税的纳税义务发生时间和纳税期限 3 3 纳税筹划的概述 3 3.1 纳税筹划的主要内容 3 3.1.1 避税筹划 3 3.1.2