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税收筹划是企业经营管理中的一个组成部分,是在法律许可的范围内,通过对经营、投资、理财等活动的事先筹划和安排,尽可能取得节税的税收利益。因此,企业需要熟知税收法律,全面掌握税收制度的各项规定,尤其是各项税收优惠政策,才能做好税收的筹划。本文提出增值税筹划的目标与层次,探讨了税收筹划的风险,结合实例分析提出增值税筹划方法。以期对其他企业的增值税筹划提供粗浅的借鉴。
Tax planning is an integral part of the management of an enterprise. It is within the scope of the law and can obtain the tax benefit of saving tax as much as possible through the prior planning and arrangement of operations, investment and wealth management. Therefore, companies need to be familiar with the tax laws, a comprehensive grasp of the provisions of the tax system, especially the preferential tax policies in order to make tax planning. This article puts forward the goal and level of the VAT planning, discusses the risk of tax planning, and puts forward the planning method of VAT in combination with the example analysis. With a view to other enterprises to provide value-added tax planning to provide superficial reference.