《注册税务师》杂志2012年第6期刊登了《返还资金的税收筹划》一文,笔者认为这种税务筹划仅从卖场取得的返还收入与销售量、销售额不挂钩,可以计算缴纳营业税,不用缴纳增值税的角度进行的税收筹划,没有考虑所得税的税负及供货方、卖场双方的税负,因此,还可以进行更完整的税收筹划。 “CTA” magazine in 2012 sixth issue of the “return of funds tax planning” article, I believe that this tax planning only from the store to get the return of sales and sales, sales are not linked, you can calculate and pay business tax, not Tax planning in the perspective of paying VAT does not take into account the tax burden of income tax and the tax burden on both the supplier and the store, so that a more complete tax planning can be carried out.