| 平衡点法在增值税筹划中的运用 |
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| 引用本文： | 代鸿顺,李平原.平衡点法在增值税筹划中的运用[J].合肥学院学报(自然科学版),2010,20(4):74-77. |
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| 作者姓名： | 代鸿顺 李平原 |
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| 作者单位： | 淮南职业技术学院经济管理系,安徽淮南232001 |
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| 摘 要： | 采用平衡点法,确定增值税纳税人身份的通用模型和废旧物资采购方式选择的通用模型,为定量计算平衡点增值率、平衡点税率、平衡点自行采购单价,并进而确定企业纳税人身份及废旧物资采购方式,为增值税纳税人进行税务筹划提供了现实可靠的依据.
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| 关 键 词： | 增值税 平衡点 通用模型 税务筹划 |
The Use of Even Method in VAT Planning |
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| DAI Hong-shun,LI Ping-yuan.The Use of Even Method in VAT Planning[J].Journal of Hefei University :Natural Sciences,2010,20(4):74-77. |
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| Authors: | DAI Hong-shun LI Ping-yuan |
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| Institution: | (Department of Economics and Management,Huainan Vocational and Technical College,Huainan,Anhui 232001,China) |
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| Abstract: | The general model about how to identify VAT payers and to perchase the waste will be determined by the Even Method.It provises practical and reliable basis for quantitative calculation of added value of equilibrium,equilibrium rate,their own purchase price in equilibrium.The identity of enterprise taxpayers and procurement method of the waste will be further confirmed.The basis is also practical and reliable on tax planning for VAT payers. |
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| Keywords: | VAT even method general model tax planning |
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