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本文从广东“营改增”试点改革的背景及邮电通信业进行纳税筹划的意义切入,通过税负及盈利两个方面分析目前我国邮电通信行业纳税筹划方面的主要变化,并提出邮电通信行业进行纳税筹划的主要应对策略思考:通过提高销售收入的方式不断降低销项计税基础;通过加强成本费用管理的方式不断提高进项计税基础;通过推进固定资产纳税筹划的方式真正实现税负减轻。总之,邮电通信企业需要不断关注我国税收政策的相关变化及税务机关的征管要求,努力实现税负较小前提下的利润增加。
This paper analyzes the background of tax reform in Guangdong Province and the meaning of tax planning in post and telecommunications industry, analyzes the major changes in tax planning in China’s post and telecommunications industry through tax burden and profitability, The main coping strategies for tax planning in the industry: Constantly reduce the tax base of sales items by increasing the sales revenue; continuously raise the tax base for tax items by strengthening the management of costs and expenses; and truly realize the tax burden by advancing the tax planning of fixed assets Reduce. In short, the post and telecommunications enterprises need to constantly pay attention to the relevant changes in China’s tax policy and the tax authorities’ requirements for tax collection and administration, and strive to realize the increase of profits under the condition of a small tax burden.