小型工业企业增值税纳税方式选择及其影响

On Choice of Small-scale Industrial Enterprise′s Ways of Paying of Value-added Tax and its Affection

由于一般纳税人和小规模纳税人的增值税计算方法不同,税法又给予在一定条件下的选择空间,因而税负差异较大。影响选择的最大因素是企业取得的可抵扣的进项税额与销项税额的比例。企业在选择时,在考虑进项税与销项税比重的同时,还要考虑其对销售和收益的影响。其次,纳税方式一旦确定,要从供应商的选择、销售价格的制定等方面进行筹划,以实现企业利益最大化。

General taxpayer and small-scale taxpayer are two kinds of ways of paying of value-added tax. There seems be clear stipulation for two ways in according to tax law. For the variety and particularity choice space in specify situation be endowed by tax law. Being different calculation way for two ways ,large discrepancy of tax burden. Usually be produced , the most important sector which affect choice is that the rate to amount of income tax which can be discount and that of expenditure tax . When an enterprise makes decision , it should take consideration into affection to that of sales and earnings . Secondarily , once ways of paying tax is made. An enterprise should make plan from that of the choice of supplier ,establishment of s ales price , and so on , so as to make the best advantage .