摘要
该文从增值税税负分析着手,对增值税的税收筹划进行,不同层次的阐述,为降低增值税税负提供了多渠道、多方位的筹划空间。
This paper analyzes the burden of value-added tax and then expounds collecting planning of value-added tax. It also provides multi-channel and diversified space for lightening the burden of the value-added tax.
出处
《嘉兴学院学报》
2006年第z1期77-79,173,共4页
Journal of Jiaxing University
关键词
税负率
计税毛利率
税务筹划
tax burden ratio
the gross profit rate of tax base
tax planning
