【正文】
...................................................................... 4 (二)建筑安裝企業(yè)應(yīng)納稅現(xiàn)狀 ......................................................................... 4 (三)存在的問題 ................................................................................................. 4 四、浙江 XX 工程有限公司增 值 稅納稅籌劃方案設(shè)計 .............................................. 5 (一)公司介紹 ..................................................................................................... 5 (二) 公司增值稅納稅籌劃現(xiàn)狀與問題 ........................................................... 5 (三) 增值稅納稅方案設(shè)計 ............................................................................... 5 五、增值稅納稅籌劃的思考 ...................................................................................... 10 (一)稅負(fù)的考慮 ............................................................................................... 10 (二)交易雙方納稅影響的考慮 ....................................................................... 10 (三)近期與遠(yuǎn)期的兼顧考慮 ........................................................................... 10 (四)關(guān)注籌劃中的所有成本 ........................................................................... 10 六、總結(jié) ...................................................................................................................... 10 參考文獻(xiàn) ...................................................................................................................... 11 致謝 ................................................................................................ 錯誤 !未定義書簽。 關(guān)鍵詞: 建筑安裝企業(yè) ; 增值稅 ; 納稅籌劃 ; 建議 ii Abstract Valueadded tax planning has an important position in the enterprise tax, valueadded tax has the characteristics of large elasticity of tax planning a large space, the valueadded tax planning can make lower corporate tax base, to avoid the pitfalls of tax, make full use of national policies to reduce their tax burden. For sussing out enterprise, for valueadded tax planning, can cause enterprise reasonable arrangement of its business activities, to increase corporate profits at the same time, improve enterprise financial management level and enterprise39。對于建安企業(yè)而言,對增值稅進(jìn)行籌劃,能使企業(yè)合理的、有規(guī)劃的安排其經(jīng)營活 動,在增加企業(yè)利潤同時,提高企業(yè)的生產(chǎn)銷售投資能力及財務(wù)管理水平等各個環(huán)節(jié)。所以研究如何有效結(jié)合和利用國家稅收政策至關(guān)重要,它能使建安企業(yè)更好的對增值稅進(jìn)行合理籌劃,以減輕增值稅負(fù)。s production and sales of investment and so on each link. So research how to effectively bine and utilization of national tax policy is vital, it can make better take enterprise to reasonable planning of valueadded tax, to alleviate the valueadded tax. VAT tax planning, which is beneficial to reduce the tax burden, improve the structure of corporate tax. For the construction and installation enterprise, its turnaround time is long, investment is opposite bigger, so need a more scientific and the legalization of tax planning, this to enhance their petitiveness, promote the development of enterprises has important significance.