增值税两类纳税人身份选择的新思考

Research on the choice between general taxpayers and small-scale taxpayers of VAT

我国现行税收政策上的差别造成了增值税两类纳税人税收负担上的差别,也为纳税人选择税收身份进行税收筹划提供了可能性。本文对目前国内主流的税收筹划教材、书籍及相关刊物上关于增值税两类纳税人身份选择的税收筹划方案提出了质疑,站在纳税人税后利润最大化的角度对其进行了分析和总结,得出了与前者不同的结论。

Since the current taxation policies lead to the different burden between VAT general taxpayers and small-scale taxpayers, it＇s necessary to have tax-planning on it. This paper makes doubt about the tax-planning method on it which is popular at present. Basing on the maximum of profit after tax, it comes to a different conclusion.