我国企业增值税纳税筹划.docVIP

2011年 6月 23日 我国企业增值税税收筹划 摘 要 税收筹划是企业经营管理整体中的一个组成部分，最终目标是实现企业价值最大化，是指在纳税行为发生之前，在不违反法律、法规的前提下，合法的通过对纳税主体的经营活动或投资行为等涉及事项作出事先安排，以达到少缴和递延缴纳税收的一系列谋划活动。其有利于减轻企业的纳税负担、节约资金支出、降低企业财务风险、提高企业的经营管理水平和依法纳税的纳税意识、保证企业经营管理活动的效率性和合法性。增值税是我国第一大税种，虽然其计算原理简单，但是相关细节规定很繁琐，熟知增值税税收法律，全面掌握增值税制度的各项规定，做好增值税的税收筹划。 本文从增值税纳税筹划的概念入手，了解企业增值税纳税筹划的基本原理，介绍目前企业增值税纳税筹划常见的方法，结合具体实例分析增值税纳税筹划方法，总结出企业在增值税税收筹划中应该注意的问题，为企业进行增值税税收筹划提供一些有借鉴意义的理论和方法。 【关键词】增值税；纳税筹划；筹划方法； Our country enterprise VAT tax planning Abstract Corporate tax planning as an integral part of the overall business management, its ultimate goal is to maximize enterprise value. It is that taxpayer sin the extent permitted by law, through the operation, investment, financial activities of the prior planning and arrangements, as far as possible to achieve cost savings of tax revenue receipts. To ease the tax burden of enterprise and save money spending, reduce enterprise financial risk, improve the enterprise management level and pay tax in accordance with law, guarantee the awareness to pay tax of the enterprise management activities and the efficiency of legitimacy. VAT is a very important tax as there are very few sectors can avoid it in China. It is a tax with simple computations but many detailed rules to ensure its enforcement, Familiar with value added tax, a comprehensive grasp value added tax revenue law of the system of regulations, and have well planned tax planning. The thesis firstly introduces the name of tax planning, starts with the basic principles of tax planning. Introduction of the current enterprise VAT pay tax to plan the common method, it suggests some VAT tax planning methods illustrated by some cases. It is aimed at providing enterprises both theoretical and practical guidance on Value-added tax planning. 【Key words】VAT；Tax planning；Planning method 目录 绪论 5 一 相关概念 6 （一）企业增值税 6 （二）税收筹划 6 （三） 税收筹划与逃（偷）税、避税等相关概念的辨别 6 1、联系 6 2、区别 6 二 增值税纳税筹划的几种主要方法 7 （一）增值税一般纳税人与小规模纳税人身份的筹划 7 1、一般纳税人和小规模纳税人的认定标准 7 2、一般纳税人和小规模纳税人的计税方法 7 3