《增值税税收筹划研究》-毕业论文.docVIP

PAGE PAGE 19 摘要 增值税纳税业务发生的经常性、广泛性和复杂性，都表明了增值税作为第一大税种对企业纳税的重要作用，因而增值税的纳税筹划在企业纳税合法减负方面，占有举足轻重的地位。税收筹划的目的就是降低税收支出。企业的税收支出降低了，会有助于企业取得成本优势，在激烈的市场竞争中增强竞争优势，实现长期盈利的目标。增值税涉及到企业生产、经营、投资、销售和管理的各个环节，对企业的管理水平，尤其是财务管理水平的依赖程度很高，在税收筹划的过程中需要考虑本行业、本产品的涉及到的特殊税收政策，统筹考虑各税收筹划方案，从整体上考虑其对企业的影响。因此，要真正做好企业增值税的税收筹划客观上要求企业统筹考虑从生产经营活动的开始阶段到最后的利润分配阶段的所有领域。通过有效的增值税纳税筹划可以降低增值税的纳税基础，从而降低企业当期应缴纳增值税以及相关税种（例如城建税、教育费附加等）的绝对缴纳数额，增加企业的主营业务利润。 关键词：纳税筹划 增值税 进项税额 销项税额 Abstract: the value-added tax payment business happening overhead, universality, and complexity, show that value added tax as the first big tax types to the important role of enterprise pay taxes, value added tax and tax planning in the enterprise tax burden legal, plays a significant role. Tax planning is the purpose of the tax cuts in spending. Enterprise tax expenditure reduces the, will help the enterprises to get the cost advantages in the fierce competition in the market increase competition advantage and realize the goal of long-term earnings. Value added tax related to enterprise production, management, investment, sales and management of each link, to the management level of enterprises, especially the management of financial affairs reliance on, in the process of tax planning needs to consider the industry or in the product involves special tax policy, considered the tax planning scheme, overall consider its influence on the enterprise. Therefore, to be really good enterprise value added tax of tax planning which requires enterprise overall consideration from the start of the production and business operation activities of the distribution of the profits to the last stage of all fields. Through the value added tax of effective tax planning can reduce the tax basis of value added tax, which can reduce the enterprise should pay value-added tax and a current relevant taxes (such as city building duty and educational expenses to add) absolute pay amount and increase enterprises main business profits. Keywords Tax planning va