我国增值税纳税筹划初探

范文编号：JR108     字数:10778,页数:16

摘要：增值税在我国税制体系中一直处于重要的地位。近年来，随着我国企业纳税筹划意识的增强，纳税筹划工作在我国越来越受到重视。事实证明，合理合法的纳税筹划可以帮助企业显著减轻税负，减少经营成本，从而更有益于企业的长期发展。基于我国增值税纳税筹划的重要性，本文以此为出发点，浅析了增值税纳税筹划定义、特征和基本原则，并且基于多角度思维阐述了进行增值税纳税筹划的现实意义。由于纳税筹划的实务性较强，本文从不同角度利用举例法介绍了增值税纳税筹划方法.针对我国09年1月1日起实施的新增值税条例，文章结尾部分将简要分析09年的增值税转型改革将会对相应增值税纳税筹划所带来的影响。
 关键词：增值税纳税筹划；筹划方法；增值税转型；
 
Abstract：Value-added tax has been in an important position in our country’S tax system. In recent years, tax planning work more and more attention in our country. Facts have proved that the reasonable and legitimate tax planning can help enterprises significantly reduce the tax burden, reduce operating costs. It is good for long-term development of enterprises . Based on the importance of value-added tax planning.This paper make a simple analysis of the definition , characteristics and basic principles  for  value-added tax planning,and describing the practical significance of of value-added tax planning from different angles. Because of the strong practical of tax planning,this paper  introduce same value-added tax planning methods on the basis of relevant laws, regulations, rules. In view of "Provisional Regulations on ovalue-added tax of the People's Republic ", it will be a brief analysis of the corresponding value-added tax transition caused by the value-added tax reform at the end of the article .
 Key words: VAT planning ; tax planning methods; VAT transition

目录
摘要
关键词
Abstract
Key words
1增值税纳税筹划概论 1
1.1增值税纳税筹划的特点 1
1.1.1条件客观性 1
1.1.2行为合法性 2
1.1.3对象统筹性 2
 1.1.4收益最大性 2
1.1.5时间超前性 2
1.2增值税纳税筹划的基本原则          2
1.2.1外在税负与内在税负兼顾原则 2
1.2.2成本——效益原则 2
1.2.3筹划方案合法性原则        2
1.2.4全面筹划原则 3
1.2.5适时调整的原则 3
2增值税纳税筹划的现实意义 3
2.1对增值税进行有效的纳税筹划可以增加企业的价值。 3
2.2可以促进企业经营管理水平的提高。 3
2.3可以增加企业应税产品和应税劳务的价格竞争力，从而增加销量和市场份额。 3
3增值说纳税筹划的基本方法 4
3.1企业购货环节的增值税纳税筹划 4
3.1.1 根据供应商的身份进行筹划 4
3.1.2根据购进货物的种类进行筹划 5
3.2企业销售环节的增值税纳税筹划 5
3.2.1根据销售方式进行纳税筹划 5
 3.2.2根据销售结算方式进行纳税筹划 5
 3.2.3利用不同的退税方式进行纳税筹划 6
4增值税转型后的纳税筹划方法 7
4.1纳税人身份的筹划 7
4.2纳税义务发生事件的筹划 8
 4.2.1小规模纳税人纳税义务实现时间的筹划 8
 4.2.2机器设备购进时间的筹划 8
 4.2.3固定资产销售时间的筹划 8
4.3兼营行为是否分开核算的筹划 9
5总结 9
参考文献 10
致谢 11
附录一：文献综述 12

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