外文翻譯---企業(yè)稅收籌劃的主要途徑-wenkub.com
2025-05-07 10:45 本頁面
【正文】 If it is smallscale taxpayers, the rate is 6%, VAT liability million (90 6%) million. Therefore, from the perspective of valueadded tax general taxpayer should be selected. But, in fact, although smallscale VAT taxpayers pay 20,000 yuan, but the input tax amount of 119,000 yuan (70 17%), although it can not offset the costs, thereby increasing the cost of 119,000 yuan, the ine tax reduction of million ( 25%), than pay a 20,000 yuan of valueadded tax. Therefore, the business tax planning in the selection of programs, not only to look in a certain period of time watching the program on tax less, and to consider business development goals, to choose to increase their overall revenue program. Seventh, take full advantage of preferential taxation policies. For taxpayers, the use of tax incentives for tax planning focuses on how the rational use of tax policies and regulations shall apply to the lower or more favorable tax rates, a wellplanned production and operation activities, the actual tax burden to a minimum in order to achieve Festival tax effect. For example, according to China39。s existing valueadded tax system has a general taxpayers and smallscale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of valueadded tax general taxpayer, the business after the purchase of goods, according to the amount of tax deduction of input tax amount of the corresponding balance after payment of valueadded tax。企業(yè)經(jīng)營者應(yīng)參照政策規(guī)定，綜合比較投資環(huán)境、投資收益、投資風(fēng)險等因素，決定投資區(qū)域、投資方向以及投資項(xiàng)目，合理進(jìn)行稅務(wù)籌劃，以減少企業(yè)稅負(fù)。對于納稅人來講，利用稅收優(yōu)惠政策進(jìn)行納稅籌劃的重點(diǎn)在于如何合 理運(yùn)用稅收政策法規(guī)的規(guī)定，適用較低或較優(yōu)惠的稅率，妥善規(guī)劃生產(chǎn)經(jīng)營活動，使其實(shí)際稅負(fù)最低，以達(dá)到節(jié)稅的效果。因此，僅從增值稅角度考慮應(yīng)選擇一般納稅人。例如，很多籌劃方案中都有增值稅一般納稅人與小規(guī)模納稅人選擇的籌劃。進(jìn)行稅務(wù)籌劃可從這
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