| 增值税纳税人税务筹划分析 |
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| 引用本文： | 王欣.增值税纳税人税务筹划分析[J].天津市财贸管理干部学院学报,2003,5(3):29-30. |
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| 作者姓名： | 王欣 |
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| 作者单位： | 天津市财贸管理干部学院,天津,300170 |
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| 摘 要： | 现行增值税将纳税人划分为一般纳税人和小规模纳税人,并实行不同的税收政策,由此导致二种纳税人在纳税方面各有利弊。纳税主体出于节税目的,是选择一般纳税人还是小规模纳税人,应以增值率作为主要参考指标,这一指标在实际应用中具有较高的准确。
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| 关 键 词： | 一般纳税人 小规模纳税人 税务筹划 增值率 |
| 文章编号： | 1008-9055(2003)03-0029-02 |
| 修稿时间： | 2003年2月28日 |
Tax Plan Analysis on Taxpayer of Value-added Tax |
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| WANG Xin.Tax Plan Analysis on Taxpayer of Value-added Tax[J].Journal of Tianjin Institute of Financial and Commercial Management,2003,5(3):29-30. |
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| Authors: | WANG Xin |
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| Abstract: | The value-added tax system in force divides taxpayers, into general taxpayer and
small-scale taxpayer who are levied taxes according to different tax policies. That leads to both
advantages and disadvantages to the two kinds of taxpayer. In order to cut down taxation, whether
to choose as general taxpayer or small-scale taxpayer should take value-added rate as reference
index that is accurate in practice. |
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| Keywords: | general taxpayer small-scale taxpayer tax plan value-added rate |
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