一般纳税人增值税纳税筹划问题的研究.docVIP

黑龙江工程学院本科生毕业论文 PAGE 本科学生毕业论文 一般纳税人增值税纳税筹划问题的研究 黑 龙 江 工 程 学 院 The Graduation Design for Bachelors Degree The general taxpayer of value-added tax planning problem research Heilongjiang Institute of Technology PAGE II 黑龙江工程学院本科生毕业论文 PAGE I 摘 要 纳税筹划不仅对企业有利，对国家也有利。纳税筹划不是企业的个体行为，而是一项复杂的系统工程，纳税筹划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。增值税作为企业的主体税种之一,如何对其进行合理的纳税筹划,对企业来说具有很大的意义。而我国的增值税开征时间相对较短,增值税尚处在不断的完善阶段,对纳税人来说存在很大的筹划空间。由于纳税筹划的实务性较强，本文从不同角度利用举例法介绍了增值税纳税筹划方法。事实证明，合理合法的纳税筹划可以帮助企业显著减轻税负，减少经营成本，从而更有益于企业的长期发展。基于我国增值税纳税筹划的重要性，本文从增值税纳税筹划的意义、增值税纳税筹划的特征、增值税纳税筹划的基本原则，以及对一般纳税人企业对增值税纳税筹划的策略进行了详细的分析与总结。 本文的写作是按照分析问题、提出合理化建议的思路进行的，研究方法以规范性分析方法为主，并进行了案例分析。论文在一般纳税人增值税税收筹划的特征、原则等方面做出了分析与理解，重点是一般纳税人增值税税收筹划的技巧，并通过案例分析对一般纳税人增值税税收筹划进行了了解与学习。 关键词：增值税；纳税筹划；一般纳税人 ABSTRACT Tax planning is not only advantageous to the enterprise, the country also advantageous。Tax planning is not the individual action of the enterprise, but is a complex systems engineering，Tax planning is helpful for reducing enterprise tax burden, managing expenditure, reduce financial risk of enterprises。The research on tax planning of nature, this article from the different angle using for example introduces the value-added tax planning methods. The fact proves, the reasonable and legitimate tax planning can help enterprises significantly reduce the tax burden, reduce operating costs, thus more conducive to the long-term development of the enterprise. Based on Chinas value added tax planning the importance,Value added tax as the main tax of the enterprise, how to carry on the reasonable tax planning, the enterprise is of great significance，While Chinas value-added tax levy of relatively short duration, VAT is in constant development, the taxpayers have great planning space.In this paper, the significance of value added tax VAT tax planning of value-added tax planning, basic principles, as well as to the enterprise general taxpayer of value-added tax planning strategies are analyzed and summarized. This article is written a