根据我国增值税税法的新规定,企业纳税人有多种进货渠道可供选择:可以向一般纳税人、小规模纳税人和只能提供普通发票的小企业或者个体经营者采购,但是纳税人究竟在什么情况下向什么企业进货更有利,这其中就有诀窍,我们可以采用纳税筹划技术方法中的价格折让临界点来进行测算,从而使企业在税负和净现金流 According to the new provisions of the VAT Law of the People’s Republic of China, the taxpayers of enterprises have various purchase channels to choose from: they can be procured from general taxpayers, small-scale taxpayers and small businesses or self-employed operators who can only provide ordinary invoices, but whether taxpayers Under what circumstances it is more advantageous to purchase goods from any enterprise, among which is the know-how we can make using the price discount cut-off point in the tax planning technique, so as to enable the enterprises to calculate the tax burden and net cash flow