巧用临界点进行典型税种的税收筹划

Use of Critical Point for Typical Tax Planning

在我国税收法律实务中,有部分税种存在纳税临界点的现象,即应税收入一旦突破临界点反而会造成税负加重,税后净收入下降的事实。纳税人巧用纳税临界点对各税种进行税收筹划,可以达到降低税负、增强自身竞争力的目的。

For the legal tax practice in China ,some taxes exist critical point that will cause tax increase and net in-come decline when the taxable income breaks through the point .Taxpayers use tax critical point for each of the tax planning to reduce the tax burden ,which could enhance the competitiveness .