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“营改增”是十二五规划下一项结构性的减税措施。增值税作为企业的主体税种之一,在“营改增”下企业进行纳税筹划,不仅有利于减轻企业纳税负担,节约资金支出,而且可以有效地降低企业财务风险。从对“营改增”政策的解读入手,以上海中建航建筑工业发展有限公司为例,提出了“营改增”政策下企业进行纳税筹划的有效策略。
The “tax reform” is the second structural tax reduction measure under the 12th Five-Year Plan. As one of the main tax types of enterprises, VAT tax planning in enterprises under “VAT reform ” is not only conducive to reducing the tax burden on enterprises, saving capital expenditures, but also can effectively reduce the financial risks of enterprises. Starting from the interpretation of the policy of “changing the government, increasing the government and increasing the government,” taking Shanghai China Construction Airlines Construction Industry Development Co., Ltd. as an example, this paper puts forward an effective strategy for enterprises to carry out tax planning under the policy of “changing business and increasing profits”.