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税收筹划是企业合理利用税收相关政策,为节省税收资金,结合自身业务特点进行的事前筹划。交通运输企业作为我国税收政策重点支持的基础建设领域,具有较好的税收筹划空间,尤其是在“营改增”政策实施后,纳税种类的变化给交通运输企业的税收筹划提出新的要求。本文根据“营改增”政策实施后交通运输企业的税收现状,研究相应的税收筹划策略及运用的风险所在。
Tax planning is the rational use of tax-related policies of enterprises, in order to save tax revenue, combined with the characteristics of their business plan in advance. Transportation enterprises, as the basic construction field that our country’s taxation policy mainly supports, have a good space for tax planning. Especially after the implementation of the policy of “increasing revenue, increasing taxation”, the change of tax types has proposed a new tax planning for transportation enterprises Claim. Based on the tax status of transportation enterprises after the implementation of the policy of “increasing profits and increasing profits”, this paper studies the corresponding tax planning strategies and the risk of their application.