（营销策划）消费税统筹策划.pdfVIP

（营销策划）消费税统筹 策划 目录 摘要 绪言·················································1 1 消费税征税范围的纳税筹划···························1 2 消费税纳税人的纳税筹划·····························1 2.1 消费税纳税人的法律界限·························1 2.2 消费税纳税人的纳税筹划·························2 3 消费税计税依据的纳税筹划····························3 3.1 利用关联企业转让定价进行纳税筹划················3 3.2 包装物押金的纳税筹划···························4 3.3 先销售后包装的筹划·····························5 3.4 折扣销售和实物折扣的筹划·······················5 4 消费税税率的纳税筹划·······························6 4.1 兼营不同税率应税消费品的筹划