Arbitrary without transgressing the legitimate tax avoidance.docVIP

 PAGE \* MERGEFORMAT 6 Arbitrary without transgressing the legitimate tax avoidance Of the socialist market economic mechanism increasingly sophisticated today, enterprises are to remain unbeaten in the fierce competition, we must reform of business operation and management system, timely adjustments to business strategy. In a large number of business strategy, one of the most effective way is to use legitimate tax avoidance, where talking about legal tax avoidance and tax evasion and other illegal activities, there are strict distinction between illegal. It refers to the use of the existing tax system, by taxpayers and impose the reasonable scope of the changes so as to achieve the purpose of reducing the tax burden. VAT is China’s largest tax, whether levied or taxes were confined to the number of other taxes beyond comparison. As long as our country engaged in the sale of goods, processing, repairing, repair services and import and export of goods units and individuals, are VAT taxpayers. Therefore, special value-added tax as a typical tax, for example, make the following analysis. 1, on the value-added tax collection and management division of the taxpayer At present, the implementation of value-added tax countries and regions, are generally used for small businesses to formulate a special collection and management measures. According to international penetration cases, our value-added tax in order to fully play its ‘general collection, round after round of collection, neutral to simplify’ the merits of the distinction between value-added tax general taxpayer taxpayers and small-scale taxpayers. The implementation of the general taxpayer to offset tax invoices indicated by the standardization of collection methods, the basic tax rate is 17%; right to take 6% of small-scale taxpayers, the rate of levy, and shall not offset the amount of input tax. This theory provides the conditions for legitimate tax avoidance. On the surface, seems to be the general t