增值税纳税人认定标准的变化对企业税负影响的案例分析

Value Added Tax(VAT)Taxpayer Recognized Standards the Changes to the Enterprise's Tax Burden Case Nnalysis

在对现行增值税纳税人认定标准的税收政策进行归纳总结的基础上,从其对企业税负产生主要影响的四个税种:增值税、城市建设税、教育费附加以及企业所得税分别分析新变化对企业税负带来的影响,最后通过真实案例剖析增值税纳税人认定标准的变化对企业税负产生的具体影响。

The tax policy related to the criterion recognized by value added tax（VAT）taxpayer is summarized in the present article. From the perspective of general VAT taxpayer determination standards change, the influence of four aspects on enterprise： value added lax, city of construction duty, education to add and enterprise income tax was analysis. Finally, the real impact on enterprise tax-burden caused by change of VAT average taxpayer recognized standards is demonstrated by different eases.