摘要
运输费用是企业生产经营过程中不可缺少的费用支出,企业购买货物时采用不同的运输方式所导致的税收负担是不相同的。文章拟从购货企业的角度,运用运费扣税平衡点原理对企业如何选择合理的运输方式进行纳税筹划,为企业降低税收负担、提高经济效益提供参考。
Freight charge is one of the necessary costs of enterprises＇ manufacturing and management. However, different transportation modes in a deal would lead to completely different tax burden. Based on the balance prin- ciple of tax deduction, the paper puts forward a reasonable tax plan for enterprises according to different transpor- tation modes. The purpose of this paper is to provide reference for enterprises to reduce the tax burden and en- hance profit.
出处
《东华理工大学学报（社会科学版）》
2013年第1期34-36,共3页
Journal of East China University of Technology(Social Science)
关键词
购货企业
运费
扣税平衡点
纳税筹划
enterprises purchasing goods
freight charge
tax deduction balance
tax plan
