企业增值税的税务筹划

摘要

随着社会经济的发展，税务筹划是企业减轻税收负担、降低成本的一种重要方法。企业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。
本文从纳税人身份的选择空间、 增值税税收优惠政策和销售方式的选择规定等方面进行分析，探讨增值税筹划的基本方法，并结合案例介绍增值税筹划的具体方案，并提出增值税筹划风险防范措施，为企业进行增值税筹划提供参考。

关键词：增值税；税务筹划；纳税人身份；税收优惠；销售方式

Abstract
With the developing of social and economic, tax planning is to reduce the tax burden and the cost of an important method. Value- added tax is widely employed by all over the world because it can effectively guarantee financial revenue of the government with the neutral feature of tax. Although value- added tax is off- price tax, tax planning is necessary and practical to reach the aim of maximization of legal interest due to incompleteness of tax burden shifting.
This paper makes an analysis from the choices of the taxpayer, the preferential policies of the income tax, the choices and regulations of the sales modes, etc, and then carries out a discussion about the basic methods of the planning of income tax .Besides, with cases study, detailed schemes about this part are presented .Finally, some risk countermeasures of the planning are provided, which could be a reference for enterprises.

Keywords：Value- added tax；Tax planning；Taxpayer identity；Tax incentives；Marketing mode

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