税收筹划中临界点的运用

Application of the critical point in planning the tax revenue

临界点在税收筹划上的意义,源于现行税收制度中的各种差异。比如,起征点的规定、税率的差异、一般纳税人和小规模纳税人的区分以及税收优惠政策的限制条件等等,都可以形成税收筹划的临界点。

Due to the various kinds of differences in the current tax system,critical points in planning the tax revenue are different,too.For example,all of the following conditions can form the critical points in planning the tax revenue: the policy about the start level of taxing;the differences of the tax rates;the differences between general taxpayers and small-scale taxpayers;the limiting conditions of the preferential policy of the tax revenue and so on.