企业价值链税收筹划的思考与实践

Reflections and Practice of Tax Planning in Business Value Chain

价值链税收筹划思想的理论基础是:契约思想,流程思想,转化思想,系统思想等。供应链管理是价值链思想的具体应用,是合作思想在价值链筹划的具体应用,是动态思想在价值链筹划的具体应用,如果一个纳税筹划方案总体上既不影响企业既定的战略目标,又能降低涉税成本,那么这一方案应为首选。

This article first proposes the origin of the value chain theory, and proposes the concept of tax planning on the basis of value chain, and then the paper expounds the ideological basis of the theory. This article also lists some specific uses in tax planning, and makes several suggestions for tax planning.