《增值税转型后的企业增值税税收筹划研究》-毕业论文.docVIP

PAGE 1 l 增值税转型后的企业增值税税收筹划研究 摘要：增指税作为我国流转税中重要的税种之一，不仅在国家税收收入中占很大一部分，也在许多缴纳增值税的企业在自身所缴纳的税收中占有一定的比重。2009年增值税转型以来，依法纳税越来越受到企业的重视。企业为了实现价值最大化，增强自身的市场竞争能力，进行税收筹划也越来越重要，特别是2012年1月1日，上海正式启动营业税改征增值税试点工作，这是税制完善的需要，也为加快经济发展方式转变提供了有力的支持，对纳税人而言，对增值税进行合理的税收筹划则成为企业纳税筹划的重要组成部分。本文主要采用查阅历史资料、案例分析等研究方法，通过对我国增值税转型对企业的影响的研究，来了解增值税转型后企业的税收筹划，并在转型后企业进行税收筹划的必要性与可行性分析的基础上，就如何进行增值税的税收筹划提出建议。本文从增值税转型的背景以及意义出发，阐述了税收筹划的方法以及原则，在此基础上对转型后企业进行增值税税收筹划的必要性和可行性进行了分析，并就增值税如何进行筹划提出了思路。 关键词：增值税转型；税收筹划；生产型增值税；消费型增值税 A reserch on Enterprises VAT tax planning after the transformation of VAT Abstract: Value-added tax, as one of the important turnover taxes in China, is not only a big part of taxes in the gross of the whole country tax, but also a big part of many enterprises which paid VAT in own. Since the country transformed the value-added tax in 2009, more and more enterprises pay attention to paying taxes in law. Making tax plan became more and more important for enterprises to improve its market competition ability and maximize the value. Especially after the business tax change VAT of pilot projects which officially launched in shanghai on January 1, 2012.It contributes to tax system, it also provides a powerful support to expedite the change of economic development mode . For the taxpayers, it becomes an important part of corporate tax planning to make tax planning reasonable. In this paper, I use historical data access and cases analysis to research .First of all, I introduce the influence to the enterprise after the transformation of VAT in China ,so that we can understand the plan of taxes. Then I give some advice to make good plans for VAT which is based on the analysis of tax plan, this plan is after the transformation of enterprise tax planning .This article, starts from the background of VAT after the transformation and the significance of the VAT, then describes methods and principles about tax planning. Finally, the paper analyzes the necessity and feasibility of the VAT tax planning