增值税纳税人税务筹划分析

Tax Plan Analysis on Taxpayer of Value-added Tax

现行增值税将纳税人划分为一般纳税人和小规模纳税人,并实行不同的税收政策,由此导致二种纳税人在纳税方面各有利弊。纳税主体出于节税目的,是选择一般纳税人还是小规模纳税人,应以增值率作为主要参考指标,这一指标在实际应用中具有较高的准确。

The value-added tax system in force divides taxpayers, into general taxpayer and small-scale taxpayer who are levied taxes according to different tax policies. That leads to both advantages and disadvantages to the two kinds of taxpayer. In order to cut down taxation, whether to choose as general taxpayer or small-scale taxpayer should take value-added rate as reference index that is accurate in practice.