浅谈营业税的避税

开篇引入了营业税及其避税的基本概念，分析了营业税避税产生的主观和客观原因，并且阐述了营业税避税的作用和现实意义。而后利用举例、对比、引用、归纳等方法，主要论述了企业在营业税避税筹划中所采用的基本技巧和具体方法，通过对建筑业的营业税避税方法的实例说明，对营业税的避税方法进行了更为具体和深入的分析。同时还对于最新出台的《中华人民共和国营业税暂行条例》作了一定程度的解读，对新营业税法可能带来的影响进行了分析。这篇论文在对营业税的相关政策进行研究的过程中，认识到现行营业税法中依旧存在着一些问题和漏洞。这些问题和漏洞，对于企业来说是可以加以利用的。

关键词：营业税，营业税避税，建筑业，《中华人民共和国营业税暂行条例》

ABSTRACT

"On the business tax avoidance" This thesis is based on business tax avoidance as the main theme. Opening the introduction of sales tax avoidance of the basic concepts, analysis of business tax avoidance resulting from the subjective and objective reasons, and sales tax avoidance on the role and practical significance.
Then use, for example, comparison, quote, summarize, etc., mainly on business tax planning in the sales tax used in the basic skills and specific ways, through the sales tax on construction of examples of tax avoidance schemes, the avoidance of the sales tax method a more specific and in-depth analysis. It also introduced the latest "People's Republic of China Interim Regulations on Business Tax" to a certain extent the interpretation of the new tax law may impact analyzed. This thesis on the business tax at the relevant policies of the course of study, recognizing that the current business tax laws in a number of problems still exist and vulnerability.These questions and loopholes can be used by businesses.

Keywords: business tax, business tax avoidance, construction, "People's Republic of China Interim Regulations on Business Tax"

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】