摘要
企业合法降低企业增值税税负可以通过利用增值税税法中减、免税的规定来减轻企业增值税负担的方法,从争取缩小销项税额和扩大进项税额两方面进行税收筹划,选择不同销售方式的增值税税务筹划包括折扣销售和赠送销售和赊销和分期收款销售,同时可以利用“混合销售”,利用不同的经营模式包括分设企业和合并或联合经营进行税务筹划。
If an enterprise wants to reduce its value-added tax legitimately, it can achieve its goal through relevant stipulations described in the law of value-added tax to get its value-add tax reduced or exonerated, namely, doing sound design to expand its income tax amount while reducing its sales tax amount, which can be achieved through the channels as follows： choosing different kinds of value-added tax designs such as discount selling, bestow selling, credit selling, installment selling and ＂mixed selling methods＂ and making use of different management patterns to conduct the value-added tax design which include establishing a branch of the enterprise, and the merger or the joint management of the enterprise.
出处
《南通大学学报（社会科学版）》
2007年第2期120-123,共4页
Journal of Nantong University:Social Sciences Edition
关键词
税法
增值税
税务筹划
节税
tax law
value-added tax
tax design
tax reduction
