增值税纳税人身份的筹划

The determination of the status of the taxpayer for the added value tax

税收筹划是当前税收理论界的热门话题 ,如何在不违背税法的前提下 ,有效地规避税收 ,也是纳税人所关注的。就增值税纳税人身份的认定 ,以及如何筹划才能使纳税人的利益达到最大化问题作了详尽的阐述 。

The present paper deals with the determination of the status of the tax payer for the added value tax and discusses how to maximize the tax payer′s advantage by means of analysis and designation.