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在化妆品加工方式选择中,可选择全部委托加工、部分委托加工以及自行加工三种方式的任意一种,不同的化妆品加工方式产生的消费税应纳税额有所不同,导致企业的税后利润也有所不同,这为消费税的纳税筹划提供了可操作的空间。本文对不同加工方式消费税纳税筹划的要点进行分析,并对化妆品不同加工方式的消费税纳税筹划案例进行剖析。
Cosmetics processing options, you can choose to entrust all the processing, commissioned by some of the processing and self-processing of any of the three ways, different cosmetics processing methods resulting in consumption tax tax payable vary, resulting in profits after-tax companies also have Different, this provides operational space for the tax planning of the consumption tax. This article analyzes the key points of the tax planning of consumption tax in different processing methods and analyzes the case of tax planning of consumption tax in different processing methods of cosmetics.