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理论上,增值税与营业税可以划分清楚,在实务中划分则有一定的难度。本文介绍了系统集成业务各种业务形式,并对其该如何进行税务筹划进行了详细的分析,以此来降低企业的税负。
In theory, VAT and sales tax can be clearly divided, in the practice of the division there is a certain degree of difficulty. This article introduces various business forms of the system integration business and analyzes in detail how to carry out the tax planning in order to reduce the tax burden of the enterprises.