在增值税筹划中,常见的问题有两个:一是仅考虑筹划对象的税后利润最大化,不考虑纳税筹划对象的关联方成本的变化;二是将增值税不恰当转化为营业税,造成增值税补税的潜在风险。下面通过一实例来进行分析。例:吉祥公司主营天然气销售和管道安装,兼营管道运输。由于预计未来市场上用气量会很大,于是铺设了大 In the VAT planning, there are two common problems: First, only consider the planning of the profit maximization of after-tax, tax planning objects do not consider changes in the cost of related parties; the second is the inappropriate conversion of value-added tax to sales tax, resulting in Potential risk of VAT reimbursement. The following analysis by an example. Example: auspicious main gas sales and pipeline installation, 兼营 pipeline transport. As the expected future market gas consumption will be great, so laying a big