摘要
“营改增”政策的推行,极大地避免了营业税和增值税并存时的重复征税现象,为各行各业的发展带来了福音。然而,我国现行的纳税制度改革在减轻企业税负的同时,也对企业的纳税筹划提出了新的要求。文章基于“营改增”背景,探讨了企业纳税筹划的路径,以期为企业的长远、稳定、健康发展奠定坚实的基础。
The implementation of the policy of“replacing business tax with value-added tax”has greatly avoided the phenomenon of repeated taxation when business tax and value-added tax coexist,and has brought good news to the development of various industries.The implementation of the policy of“business reform and increase”has greatly avoided the phenomenon of repeated taxation when business tax and value-added tax coexist,and has brought good news to the development of various industries.However,the current tax system reform in China not only reduces the tax burden of enterprises,but also puts forward new requirements for tax planning of enterprises.Based on the background of“replacing business tax with value-added tax”,this paper discusses the path of corporate tax planning,hoping to give some reference for enterprise to lay a solid foundation for the long-term,stable and healthy development.
作者
陈晓静
CHEN Xiao-jing(Gansu Dentong Electric Power Engineering Design Consulting Co.,Ltd.)
出处
《当代会计》
2022年第15期18-20,共3页
Contemporary Accounting
关键词
“营改增”
纳税筹划
企业
replacing business tax with value-added tax
tax planning
enterprise