论文部分内容阅读
本文以“营改增”为背景,着重介绍原增值税一般纳税人应在营改增项目销项税额管理、进项税额抵扣、留底税额处理、专用发票取得、税收筹划等方面,加强学习和管理,结合企业业务实际,以明晰营改增期间的工作思路,合理管理企业增值税相关工作,最大限度减轻企业税负,争取企业纳税利益最大化。
In this paper, the background of “battalion change” is to emphasize that the general taxpayers of the former VAT should pay more attention to the management of output VAT, deduction of input tax, processing of leftovers tax, special invoice acquisition and tax planning. Strengthen learning and management, combined with the actual business, in order to clarify the working camp during the change of ideas, reasonable management of enterprise VAT related work, to minimize corporate tax burdens, maximize profits for corporate taxpayers.