浅议企业增值税税务筹划

摘要
增值税既能有效地保证政府财政收入,又具有税收中性的特征,越来越为世界各国普遍采用。虽然增值税是价外税,但由于税负转嫁的不完全性等因素,出于企业合法利益最大化的目的,其税务筹划具有必要性和可行性。本文通过阐述税务筹划的涵义与特点，说明其与偷税、漏税和节税的区别，并介绍税务筹划的流程，重点分析增值税税务筹划的有关内容，从纳税人身份选择空间、增值税税收优惠政策和销售方式的选择规定等说明增值税税务筹划的客观条件和空间。纳税人可以根据法律的有关规定,通过对投资、经营、理财活动的事先筹划和安排,满足税收优惠政策的适用条件,尽可能取得节税的税收收益。

关键词：税务筹划；筹划流程；增值税；筹划策略
A Brief Talk of the Enterprisers’ Value Added Tax Planning
ABSTRACT
  Value Added Tax (VAT) can ensure fiscal revenue, having the characteristics of tax neutrality, so more and more used by all over the world. Although the VAT is the tax excluded in price, there are some incompleteness factors in shifting of tax. Because the objective to maximize the legitimate interests. It is necessarily and practical to tax planning. This paper first explain the meaning and the characteristics of the taxing planning, Stating the difference of the evasion, fraud and tax saving. And introduce tax planning process; analyze the relevant thing of VAT. From the identity space of the taxpayer, VAT incentives, and sales mode selection provided to explain the objective conditions and space of the vat tax planning. Taxpayer can accord the relevant provisions of laws, through tax planning in investment, Business, financial activities to meet the conditions of tax incentives, getting the tax revenue.

Key words: Tax Planning; Value Added Tax; Planning Process; Planning Strategy

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