摘要
2009年1月1日起施行的新的《增值税暂行条例》和《营业税暂行条例》对于混合销售、兼营业务的税务规定与之前施行的有很大不同。用实例对混合销售与兼营行为的纳税筹划进行分析,旨在通过纳税筹划,降低企业的实际税负,使企业能更好地发展。
The new Provisional Regulations on VAT and Business Tax have come into force since January 1, 2009. Therefore the business tax reg- ulations on the mixed sales and sideline are very different from the previous ones. This paper analyzes the tax planning of mixed sales and sideline behav- ior to reduce the actual tax burden of enterprises so that enterprises can be better developed.
关键词
混合销售
兼营行为
纳税筹划
mixed sale
sideline behavior
tax planning
