购销定价的增值税税务筹划与纳税人身份选择

VAT Planning of Purchase-sale Pricing and Selection of Taxpayer Identity

分析增值税对购销定价决策的影响应该符合双方交易原则,要考虑到自己的决策对供应方和购买方的影响以及他们可能的反应。购销双方按照是否为一般纳税人划分,存在四组购销关系,每组购销关系的购销定价对增值税因素的考虑是不同的。增值税纳税人应对一般纳税人和小规模纳税人的身份选择作出决策。

Abstract: The analysis of effect of VAT on decision-making of purchase-sale pricing should be based on the mutual transaction principle, which means decision-making should take the response of purchasers and sellers into consideration. The relationship between purchasers and sellers are general taxpayers or not.Eavh group has its own consideration on VAT. And the article discusses if the VAT taxpayer decide to be a general taxpayer or a small scale taxpayer.