| 营改增下租赁企业外部价值链的税务筹划研究 |
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| 引用本文： | 王玉,杨怀宏.营改增下租赁企业外部价值链的税务筹划研究[J].湖南人文科技学院学报,2014(2):31-33. |
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| 作者姓名： | 王玉 杨怀宏 |
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| 作者单位： | 湖南人文科技学院经济与管理系,湖南娄底417000 |
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| 基金项目： | 湖南人文科技学院青年基金项目“基于价值链的税收筹划研究”（2012QN05）. |
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| 摘 要： | 营改增试点给企业税负带来新的挑战.租赁企业通过净收益法下不同含税价格的比较来选取上游价值链的供应商,采用延期付款的结算方式;同时在退税范围内选择融资租赁方式将动产出租给下游价值链的承租方,优先考虑现收方式,可有效优化企业外部价值链的税负.
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| 关 键 词： | 外部价值链 营改增 税务筹划 |
Study on Tax Planning for External Value Chain of Leasing Enterprises during Substituting Value-added Tax |
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| WANG Yu,YANG Huai-hong.Study on Tax Planning for External Value Chain of Leasing Enterprises during Substituting Value-added Tax[J].Journal of Hunan Institute of Humanities,Science and Technology,2014(2):31-33. |
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| Authors: | WANG Yu YANG Huai-hong |
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| Institution: | (Department of Economy and Management, Hunan University of Humanities, Science and Technology, Loudi 417000, China) |
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| Abstract: | The camp to the pilot brings new challenges to enterprise tax burden. The leasing enterprise chooses suppliers who is at the upper value chain by comparing different tax price under the net benefits method, adopting the way of deferred payment ; moreover it may choose leveraged leaseway to lease its movable property to lessees who are on the downstream value chain within the rebate policy, preferred cash can be an effective way to optimize the tax burden of external value chain of enterprises. |
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| Keywords: | external value chain camp tax planning |
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