中小企业增值税纳税筹划技巧研究

为提高企业的经济效益,合理降低企业的税收负担,中小企业应适当进行增值税纳税筹划.树立正确的纳税筹划观念,明确划分纳税筹划和偷税漏税的区别,引进高素质的会计人才.在中小企业领导的支持下,与税务机关建立协调关系,采用合理的增值税纳税筹划方法,以减少或延缓销项税额的确认,以及进项税额转出的时间.

The research of VAT tax planning techniques in the small and medium-sized enterprises

In order to improve the economic benefits of the enterprises and reduce their tax burden reasonably, small and medium-sized enterprises should do the VAT tax payment planning appropriately. The small and medium-sized enterprises should set up correct concepts of tax planning, distinguish the differences between the tax planning and tax evasion, bring in high-quality accounting personnel, establish coordination relationship with tax authorities under the support of the leadership of the small and medium-sized enterprises, adopt reasonable planning methods of the VAT tax in order to reduce or delay the confirmation of output or input tax and its transfer time.