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消费税设立于1994年,是我国流转税的主要税种之一,在我国税收制度中扮演着非常重要的角色。在消费税税制设计上,国家政策的巨大限制会在很大程度上缩小消费税税收筹划的空间,但纳税人如果善于利用消费税征收的特点,也能够为税收筹划工作找到重要的着力点。对于企业而言,整体税负的高低才是企业追求的最终目标。因此,本文旨在分析消费税税收筹划对其他税种的影响。
Consumption tax, established in 1994, is one of the major types of turnover tax in our country and plays a very important role in our tax system. In the design of the consumption tax system, the huge restriction of the national policy will greatly reduce the space for tax planning of the consumption tax. However, if the taxpayer is adept at utilizing the characteristics of the consumption tax collection, it can find an important point for the tax planning work. For enterprises, the overall level of tax burden is the ultimate goal pursued by the enterprise. Therefore, the purpose of this paper is to analyze the impact of tax planning for consumption tax on other taxes.