论我国企业增值税纳税筹划

Our country enterprise VAT tax planning

企业增值税在我国税收体系中占据重要的位置,企业增值税筹划对减轻企业的纳税负担,提高企业经营管理水平,降低企业财务风险有着重要意义。而我国增值税优惠政策、纳税人身份分类等也为企业进行增值税筹划提供了可能。为此,本文对企业增值税的内涵、企业增值税纳税筹划的必要性与基本原则等进行了分析,并就企业增值税纳税筹划提出了具体建议。

VAT occupy an important position in China＇s tax system, VAT planning is of great si .gnificance to reduce the tax burden of enterprises, improve enterprise management level, to reduce financial risk. China＇s value-added tax preferential policies, taxpayer identification, classification is also value-added tax planning for the enterprise may be provided. In this paper, the connotation of the VAT, the VAT tax planning for the necessity and basic principles are ＇analyzed and put forward concrete proposals on VAT tax planning.