【正文】
湖北工業(yè)大學畢業(yè)論文(設計)論文題目 :淺析增值稅納稅籌劃姓 名 :專 業(yè) :會計(注冊會計師方向)提交日期 :2011年07月07日湖北工業(yè)大學畢業(yè)論文(設計) 論文題目:姓名:學號:專業(yè):班級:所在院系:指導老師:提交日期:目錄摘要………………………………………………..…………….………………….1關鍵詞……………………………………………..………………………………..1一、 增值稅的基本介紹……………………..……………………………….2二、 增值稅納稅籌劃的基本思路………..………………………………..2……..……………………………………...2 ……..…………………………………………..…...3……..……………………………………………….3……………………..…………3……………………..…………5…………………..…………5參考文獻……………………………………………………….………………...…6淺析增值稅納稅籌劃【摘要】:增值稅是國家流轉(zhuǎn)稅的主體,同時具有價外稅所獨有的稅負轉(zhuǎn)嫁的特點,因此正確認識增值稅納稅籌劃是十分有必要。增值稅納稅籌劃指在法律的范圍內(nèi),企業(yè)利用稅法賦予的稅收優(yōu)惠政策選擇機會,根據(jù)自身經(jīng)營的特點,通過事先籌劃,對各項應稅方案進行優(yōu)化選擇從而達到企業(yè)稅后利潤最大化的目的?!娟P鍵字】:增值稅;納稅籌劃;稅收優(yōu)惠;利潤最大化On the valueadded tax planningTian Xing【Abstract】:Valueadded tax is the mainstay of the national turnover tax, tax price and at the same time unique to the characteristics of the tax burden shift. Thus a correct understanding of valueadded tax planning is necessary, and valueadded tax planning refers to the scope of the law, the enterprises to take advantage of preferential tax policies for tax given the opportunity to choose, according to the characteristics of their own business, through prior planning, on the taxable to opt