论文部分内容阅读
营改增是我国现行税法政策的又一轮改革。营改增的方式是将原来纳税的对象改为现在商品的增值部分,这样就会有效的减少商品的重复税负减轻企业的负担。企业在进行财务管理的时候需要对纳税策划进行有效的管理,只有进行合理规划,才会使企业的负税减少,成现成本最大化的最终目标。因此如何在营改增税制下对企业进行纳税筹划具有现实意义。
The reform of camps is another round of reforms in China’s current tax law. The method of increasing profits and taxes is to change the object of tax payment to the value-added part of present goods so that the double burden of goods will be effectively reduced and the burden on the enterprises will be lightened. Enterprises need to carry out effective management of tax planning when carrying out financial management. Only by carrying out rational planning can enterprises reduce their negative taxes and achieve the ultimate goal of maximizing their costs. Therefore, how to carry out tax planning for enterprises under the tax reform of the camp is of practical significance.