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近年来连锁业在我国发展迅速,同时也面临着种种制约因素,其中连锁业先进的统购分销模式和现行的增值税属地管理形式产生了矛盾,导致了连锁业在增值税环节环环纳税、提前垫付税费。如何在目前政策范围内,寻找有效的方法既满足连锁销售的需要,又为企业节约税费,成为一个现实话题。本文探讨了连锁业在不同情况下的增值税纳税方式,侧重于跨地区的增值税纳税方式的筹划,通过改变连锁业跨地区的开票和结算方式,满足由总部集中纳税的条件,从而达到节税、加快资金周转的目的。
In recent years, the rapid development of chain industry in our country, but also face a variety of constraints, including the chain of advanced state-owned retail distribution model and the existing forms of management of the existence of value-added tax conflicts have led to the chain of value-added tax chain ring tax advance Advance taxes. How to find an effective way to meet the needs of chain sales and how to save taxes and fees for enterprises becomes a realistic topic in the current policy. This article explores the chain of value-added tax in different ways, focusing on cross-regional VAT tax planning, by changing the chain of cross-regional billing and settlement, centralized tax headquarters by the conditions to meet the Festival Tax, speed up the purpose of cash flow.