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本文从我国“营改增”试点的现状出发,首先分析“营改增”对企业纳税筹划的影响,然后重点探讨“营改增”下如何实施纳税筹划,以企对试点企业的纳税筹划进而降低税负提供参考。
Based on the status quo of the pilot program of “Reforming Camps in China”, this article first analyzes the impact of “Camps Reform” on tax planning of enterprises, and then focuses on how to implement tax planning under “Camps Reform” Pilot enterprises tax planning and thus reduce the tax burden to provide a reference.