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出于减轻公司企业等市场经济主体纳税负担、避免重复增税的考虑,我国政府有关部门推行了营业税该增值税的税制改革。在此前提背景下,如何定在公司内部开展增值税纳税筹划工作,为公司的财务管理工作提供助力,如何树立科学的增值税纳税筹划管理理念,与公司经营文化相融合,构建全面的纳税筹划管理机制,从而节约经济成本,提升劳动力生产率,开展科学项目与技术研发创新,增加公司的经营收益,成为每个公司所需要面对与解决的现实问题。下文中,笔者将从个人参与公司纳税筹划的工作经验中,总结我国现阶段公司在营业税改增值税税制改革过程中所面临的问题与调整,并提出应对的纳税筹划管理方法与建议,以供同行业者参考或借鉴。
In order to reduce the tax burden on the main body of the market economy such as corporate enterprises and avoid double tax considerations, the relevant government departments in our country implemented the tax reform of the VAT on sales tax. Under the premise of this premise, how to set up internal VAT tax planning work for the company to provide financial support for the company to provide assistance, how to establish a scientific management philosophy of value-added tax planning and integration with the company’s business culture to build a comprehensive tax planning Management mechanism, so as to save economic costs, improve labor productivity, carry out scientific projects and technological innovation, increase the company’s operating income, each company has to face and solve the practical problems. In the following, the author will sum up the problems and adjustments faced by the company in the course of the reform of business tax to value-added tax (VAT) system at the present stage from the experience of individuals participating in the company’s tax planning and propose ways and suggestions for handling the tax planning and management for The same industry reference or reference.