摘要
随着我国改革开放的深入和社会主义市场经济的进一步发展,税收筹划问题正受到越来越多的经济学家和企业家的重视,而增值税作为我国税制中一个重要的税种,由于其对一般纳税人和小规模纳税人实行差别税率,这就为小规模纳税人与一般纳税人进行身份选择,从而进行税收筹划提供了可能。本文即就两种纳税人身份选择的税收筹划以及应注意的几个问题作简要分析。
As the deepening of reform and opening-up of our country, further promotion of socialist market economy is developed, tax revenue preparing issues draw more and more economist and entrepreneur＇s attention. Besides, value-added tax is an important tax category in the tax system of our country, so it is possible to prepare to do tax planning, because it implements different tax rate between general taxpayer and small-scale taxpayer, by choosing the identity for small-scale taxpayer and general taxpayer. This article just makes a brief analysis on tax planning of the choosing of taxpayer identity of value-added tax and several questions that should be noticed.
出处
《兰州商学院学报》
2006年第2期100-103,共4页
Journal of Lanzhou Commercial College
关键词
增值税
纳税人
节税点
value-added tax
taxpayer
dot of tax saving
