平衡点法在增值税筹划中的运用

The Use of Even Method in VAT Planning

采用平衡点法,确定增值税纳税人身份的通用模型和废旧物资采购方式选择的通用模型,为定量计算平衡点增值率、平衡点税率、平衡点自行采购单价,并进而确定企业纳税人身份及废旧物资采购方式,为增值税纳税人进行税务筹划提供了现实可靠的依据.

The general model about how to identify VAT payers and to perchase the waste will be determined by the Even Method.It provises practical and reliable basis for quantitative calculation of added value of equilibrium,equilibrium rate,their own purchase price in equilibrium.The identity of enterprise taxpayers and procurement method of the waste will be further confirmed.The basis is also practical and reliable on tax planning for VAT payers.