摘要
增值税在现行税收体系中是一大税种,对其进行有效筹划对纳税企业具有重大的意义。企业要坚持遵守税法、预先性和成本收益均衡等原则,利用税收优惠政策、纳税人身份的选择和供应商的选择等途径进行增值税纳税筹划,文章通过对案例研究发现,企业可以使用一些合法手段实现减轻增值税纳税负担的目标。此外,企业要在综合考虑市场、财务目标、法律法规和相关利益者等限制因素的基础上,对方案进行取舍,既要减轻增值税税负目标,更要实现企业价值最大化的根本目标。
The value added tax (VAT) is a big tax in the current tax system, and it has great significance to carry out effective tax planning for the enterprise. Enterprises should adhere to abide by the law, advance and cost-benefit balance principle, and by using the way of tax preferential policies, the identity of the taxpayer's selection and supplier of choice for VAT tax planning. In this article, we found in the case study, the enterprise can use legal means to realize target to reduce the VAT burden. In addition, enterprises should in based on considering the market, financial goals, laws and regulations and relevant interests who limiting factors of the scheme choice, both to reduce the goal of tax burden of VAT, but also to achieve the ultimate goal of enterprise value maximization.
出处
《工业经济论坛》
2016年第3期358-364,共7页
Industrial Economy Review
基金
国家自然科学基金项目"企业IT能力动态形成与适应性演化机理研究:基于CAS和动态能力的视角冶(编号:71302188)
江苏省高校哲学社会科学基金项目"基于Swarm的网络社会生态系统演化机制研究冶(编号:2013SJB6300032)
江苏省"青蓝工程"
江苏师范大学2015年度研究生科研创新计划一般项目(2015YYB148)
