营改增背景下企业纳税筹划策略探讨
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摘要
企业所进行的纳税活动是一项法定义务,在企业体制的深化改革中和营改增政策推行以来,企业越来越重视纳税筹划。因为纳税筹划不当就会造成企业的总成本提高,降低企业的经济效益。为了减轻企业的税负,政府提出了营改增策略,以规划企业更好地进行成本调控,促进国内众多企业的发展。企业要实现经济效益的提升,就要充分利用营改增所带来的优势,在合法的情况下有效进行纳税筹划。基于营改增政策背景下给企业带来的经济影响,针对当前部分企业出现的纳税筹划问题,提出有效解决措施。
Tax activities carried out by enterprises are a legal obligation. Enterprises have paid more and more attention to tax planning since the implementation of the reform of the enterprise system and the implementation of replacing business tax with value-added tax. Because the wrong tax planning,it will result in an increase in the total cost of the enterprise and reduce the economic benefits of the enterprise. In order to reduce the tax burden of enterprises,the government proposed the policy of replacing business tax with value-added tax. In this way,enterprises can better control costs,and many domestic enterprises can be promoted to develop. If enterprises need to improve their economic performance,enterprises should make full use of the advantages brought by the policy of replacing business tax with value-added tax,and carry out effective tax planning under legal conditions. Based on the economic impact by replacing business tax with value-added tax policy on enterprises,this paper puts forward some effective measures to solve the tax planning problems in some enterprises.
Tax activities carried out by enterprises are a legal obligation. Enterprises have paid more and more attention to tax planning since the implementation of the reform of the enterprise system and the implementation of replacing business tax with value-added tax. Because the wrong tax planning,it will result in an increase in the total cost of the enterprise and reduce the economic benefits of the enterprise. In order to reduce the tax burden of enterprises,the government proposed the policy of replacing business tax with value-added tax. In this way,enterprises can better control costs,and many domestic enterprises can be promoted to develop. If enterprises need to improve their economic performance,enterprises should make full use of the advantages brought by the policy of replacing business tax with value-added tax,and carry out effective tax planning under legal conditions. Based on the economic impact by replacing business tax with value-added tax policy on enterprises,this paper puts forward some effective measures to solve the tax planning problems in some enterprises.
引文
[1]彭新媛.“营改增”背景下企业纳税筹划方案设计的五种理念[J].财会月刊,2015(31):56-58.
[2]陆勇.试论营改增对房地产企业财务管理的影响[J].行政事业资产与财务,2016(9):18-19.
[3]张晶.基于营改增的制造企业纳税筹划策略[J].管理观察,2018(26):163-165.
[4]郑琳莉.探讨营改增对房地产企业税收的影响及解决对策[J].财会学习,2017(9):142-143.
[5]朱旭丹.浅析“营改增”对房地产企业税收的影响及筹划对策[J].全国商情,2016(10):68-69.
[2]陆勇.试论营改增对房地产企业财务管理的影响[J].行政事业资产与财务,2016(9):18-19.
[3]张晶.基于营改增的制造企业纳税筹划策略[J].管理观察,2018(26):163-165.
[4]郑琳莉.探讨营改增对房地产企业税收的影响及解决对策[J].财会学习,2017(9):142-143.
[5]朱旭丹.浅析“营改增”对房地产企业税收的影响及筹划对策[J].全国商情,2016(10):68-69.