摘要
增值税税务筹划是在符合或不违反现行税法的前提下，纳税人进行的旨在减轻税负的预先规划或谋划。其应遵循的主要原则包括：不违法原则、保护性原则、时效性原则、整体性原则。既可利用增值税优惠政策进行税务筹划。
The tax plan of added-value tax is a preplan for the taxpayers to reduse tax bearing,which fits the current tax law of our country.The main principles of the tax plan include the following:the non-illegal principle,protective principle,principle of statute of limitation and global principle.The tax plan can be drawn up by using the preferential principle of added-value tax;and by the different taxpayers of added-value tax as well.
出处
《税务与经济》
CSSCI
北大核心
1999年第6期19-23,共5页
Taxation and Economy
关键词
增值税
税务筹划
优惠政策
纳税人
tax plan
added-value tax
preferential principle of added-value
general taxpayer
small scale taxpayer
