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纳税是企业正常经营过程中的的一项基本法定义务,错误的纳税筹划会提高企业的经营成本。新增值税对企业税负所带来的影响,要求企业在纳税筹划方面做出新的调整,从而利用新增值税条件下带来的新的优势,实现企业税负的调控作用。本文对新增值税条件下的企业纳税筹划进行探讨,剖析了新增值税对于企业的影响,以期帮助企业合理避税,提升企业的营收效益。
Taxation is a basic statutory obligation in the process of normal operation of the enterprise. Wrong tax planning can increase the operating cost of the enterprise. The impact of new value added tax on corporate tax burden requires enterprises to make new adjustments in tax planning so as to take advantage of the new advantages brought by new value added tax to realize the regulatory role of corporate tax burden. This article explores the enterprise tax planning under the condition of new value added tax, and analyzes the impact of the new value added tax on the enterprise in order to help enterprises to avoid tax evasion and improve their revenue performance.