摘要
增值税涉及商品生产、流通、劳务服务等环节,已成为我国主要的税种之一。其税率的高低及相关征管措施对企业的生产经营活动有着直接影响。财政部在2017年提出的增值税税率、税率结构、税额抵扣及征管的调整策略,使企业降低了税负、减轻了负担,同时也为企业的税务筹划带来了利好。企业应充分利用这一条件,探讨增值税调整对企业税务筹划的影响,通过分析当下增值税条款相关规定及实施状况,提出具体的税收政策、业务经营调整等税务筹划策略,以有效帮助纳税人合理避税及提高经营利润。
As a main collection of various taxes,VAT not only brings a large amount of taxes to the country,but also affects the production,circulation and sales of the products.The level of tax rate and the related levy and management measures of VAT have a direct impact on the production and operation activities of enterprises.The adjustment strategies of VAT tax rate,tax rate structure,tax deduction and tax collection and management put forward by the Ministry of Finance in 2017 have reduced the tax burden and that of the enterprises,and have also brought benefits to the tax planning of enterprises.All the enterprises should make full use of this stipulation to explore the impact of VAT adjustment on tax planning,put forward some relevant methods of tax payment,business operation adjustment and other tax planning strategies by studying the relevant provisions and implementation of VAT clauses so as to effectively help taxpayers avoid tax reasonably and improve business profits.
作者
储倩
CHU Qian(College of Accounting and Finance,Anhui Sanlian University,Hefei 230601,China)
出处
《洛阳理工学院学报（社会科学版）》
2019年第6期27-31,共5页
Journal of Luoyang Institute of Science and Technology：Social Science Edition
关键词
增值税
调整
企业税务筹划
影响
VAT
adjustment
enterprise's tax planning
impact
