| 增值税税务筹划问题的探讨 |
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| 引用本文： | 张冰,唐秀伟. 增值税税务筹划问题的探讨[J]. 东北电力学院学报, 2006, 26(5): 20-23 |
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| 作者姓名： | 张冰 唐秀伟 |
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| 作者单位： | 东北电力大学经济管理学院 吉林吉林132012 |
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| 摘 要： | 税务筹划就是纳税人通过其自身经济活动的调整,避开国家限制或不鼓励的方面,主动使其经济活动符合税收优惠政策,以达到减轻税负的目的。从税务筹划的特点入手,论述了增值税税务筹划的具体做法,从而提出了税务筹划是提高企业经济效益的手段之一。
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| 关 键 词： | 税务筹划 增值税 税率 折扣 |
| 文章编号： | 1005-2992（2006）05-0020-04 |
| 收稿时间： | 2006-03-05 |
| 修稿时间： | 2006-03-05 |
The Discussing about Tax-Designing of Value-added Tax |
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| ZHANG Bing,TANG Xiu-wei. The Discussing about Tax-Designing of Value-added Tax[J]. Journal of Northeast China Institute of Electric Power Engineering, 2006, 26(5): 20-23 |
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| Authors: | ZHANG Bing TANG Xiu-wei |
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| Affiliation: | College of Economics and Management,No.east Dianli University Jilin City,Jilin Province, 132012 |
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| Abstract: | Tax-designing is the adjustment that the taxpayer uses its economic activities to avert from the aspects that the nation restricts or doesn't encourage and make its economic activities match the preferential policy of tax actively,to attain the purpose of easing tax burden.This text analyzes the characteristics of the Tax-designing,discusses the concrete ways of the value-added tax design,and concludes that the tax-designing is one of the means that raises the economic performance of business enterprises. |
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| Keywords: | Tax-designing Value-added tax Tax rate Discount |
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