| 增值税纳税人身份的纳税筹划探讨 |
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| 引用本文： | 周雪梅,苏丽英. 增值税纳税人身份的纳税筹划探讨[J]. 东北电力学院学报, 2007, 27(3): 34-37,41 |
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| 作者姓名： | 周雪梅 苏丽英 |
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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;吉林市国美家电公司,吉林,吉林,132011 |
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| 摘 要： | 无论是新办企业,还是老企业扩大规模,经常会遇到选择增值税纳税人身份的问题。现行增值税将纳税人分为一般纳税人和小规模纳税人,并实行不同的税收政策,由此导致两种纳税人在税负方面各有利弊。本文着重从理论上推导出一般纳税人和小规模纳税人的税负平衡点,进而为企业选择合适的纳税人身份提供依据。
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| 关 键 词： | 增值税 一般纳税人 小规模纳税人 |
| 文章编号： | 1005-2992（2007）03-0034-03 |
| 收稿时间： | 2007-02-07 |
| 修稿时间： | 2007-02-07 |
Taxpaying Designing Discussion for Status of VAT Taxpayer |
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| ZHOU Xue-mei,SU Li-ying. Taxpaying Designing Discussion for Status of VAT Taxpayer[J]. Journal of Northeast China Institute of Electric Power Engineering, 2007, 27(3): 34-37,41 |
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| Authors: | ZHOU Xue-mei SU Li-ying |
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| Affiliation: | Economics and Management College of Northeast Dianli University, Jilin City, Jilin Province, 132012 |
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| Abstract: | not only the new enterprises,but also the old enterprises who want to enlarge scale,often face the problem which status of taxpayers to choose.The taxpayer includes the general taxpayer and the small scale taxpayer,who has different taxation burden.This article calculates the tax balance point of the general taxpay- er and the small scale taxpayer and discusses if the VAT taxpayer decide to be a general taxpayer or a small scale taxpayer. |
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| Keywords: | VAT General Taxpayer Small Scale Taxpayer |
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