新税制环境下企业流转税纳税筹划探析

On the Tax Planning of the Three Commodity Turnover Taxes under the New Tax System

纳税筹划比税务筹划的概念更适合于纳税人。三大流转税涉税业务多,发生频率高,是企业的主体税种。在新一轮税制改革环境下,增值税可以运用销售方式、结算方式、选择供货单位等方法筹划;消费税可以通过设立独立的销售机构、运用价格临界点、避免从高计税等途径来筹划;营业税则可采用分解营业额、合理签订合同、单设企业等方式予以筹划。纳税企业需恰当运用税收政策,规避税务风险,降低纳税成本,不断提高税务管理水平。

The concept of tax-planning requires to be further clarified to taxpayers＇ advantage.The three commodity turnover taxes,involving a large amount of money and being more frequent,are the principal tax for businesses.In the light of the new round of reform in tax system,added-value tax can be planned by means of selecting different modes of sales,tools of payment as well as different sources of supply while tax on consumption can be planned by means of establishing independent sales departments,using the tipping point of price and avoiding taxation levied on high standard;and business tax,by means of separating turnover,properly making contracts as well as setting up separate businesses.As tax payers,businesses are supposed to properly take advantage of tax regulations,avoid tax risks and lower tax costs to improve their overall tax management level.