利用生产方式进行税收筹划的探讨

产品生产是企业经营活动的主要环节。作为现代企业主要的生产方式，委托加工与自行生产由于计税依据上的差异，使得两种生产方式对应税消费品生产企业的成本、税负等各个方面产生不同影响，从而为企业利用生产方式进行税收筹划提供了空间。企业在利用生产方式进行税收筹划时，应注意加工费、受托方、原材料提供方式以及加工程度等因素对筹划的影响。

Study on tax planning with the production modes

Product production is a major link in the operation of an enterprise. As the major production modes in modern enterprises, due to the difference in tax calculations, processing on consignment and self production have different kinds of impacts on the cost, tax burden for the enterprises producing taxable consumer goods. These different tax impacts bring the opportunities for tax planning based on the different modes of production. While conducting tax planning based on the mode of production,the enterprise should also pay attention to the factors which have tax impacts on the processing fees,consignee,supplying of raw material, and degree of processing.