摘要
增值税是我国最重要的税种之一,改革后的增值税仍具有普遍征收、价外计税、使用专用发票、税率简化等特点,反映出公平、中性、普遍、便利的原则精神,对于规范税收制度、抑制偷税行为发挥了积极有效的作用。然而,税法中关于增值税税制要素的多种选择依然为纳税人进行纳税筹划提供了空间,尤其是在企业身份选择、购进货物的纳税、企业销售活动的增值税以及对实物折扣业务的增值税、代垫运费以及包装物押金的纳税等诸多方面,仍存在纳税筹划的可能性。
Value-added tax is one of the most important taxes in China. Reformed value-added tax still reflects the principles of fairness, neutrality, universality, and convenience with the characteristics of general imposition, price-excluding tax, using special invoice, and simplified tax rate. It plays an effective role for standardizing tax system and controlling tax evasion. However, the multiple choices on the elements of valued-added tax system provide spar for tax payers in tax planning, especially, in identity choice, in tax of purchase, value-added tax of sale and discount, and that of freight disbursement and packing deposit.
出处
《商业经济》
2009年第13期48-49,126,共3页
Business & Economy
关键词
新增值税
增值税政策
纳税筹划
new value-added tax, policy on value-added tax, tax planning