增值税纳税人身份选择的纳税筹划分析

增值税纳税人身份的选择是实际工作中纳税人比较关注的问题。目前,企业进行增值税纳税人身份选择进行纳税筹划时,存在一定的误区。本文结合案例提出比较两类纳税人无差异点税负时只能用含税价格的观点,并总结出利用进项税额占含税销售额比重进行增值税纳税人身份选择纳税筹划的思路。

Identity Selection of Tax Payers in Tax-paying Planning

There are misunderstandings about the identity of tax payers when enterprises make tax -paying planning .In this study , the idea that only tax inclusive price can be applied when there is no difference between the two kinds of tax payers .Furthermore , a proposal that an enterprise can select its identity according to the pro-portion of the value-added tax on purchase to the tax -included sales volume when making its tax -paying plan-ning is put forward .