| 基于增值税和所得税差异分析企业纳税筹划思路 |
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| 引用本文： | 王芳,张田田. 基于增值税和所得税差异分析企业纳税筹划思路[J]. 长春师范学院学报, 2012, 0(9): 182-184 |
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| 作者姓名： | 王芳 张田田 |
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| 作者单位： | 长春工业技术学校;中国石油大学(华东) |
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| 摘 要： | 增值税和所得税是现行税制中的主要税种,合理有效的纳税筹划可以帮助企业减轻税负。本文从分析增值税和所得税的差异入手,从税制要素角度出发,对增值税和所得税的筹划进行具体分析,探寻适合两税种的综合纳税筹划的思路。
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| 关 键 词： | 增值税 所得税 税制要素 纳税筹划 思路 |
An Analysis on the Tax Planning Idea of Enterprises Based on the Differences between Value-added Tax and Income Tax |
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| WANG Fang,ZHANG Tian-tian. An Analysis on the Tax Planning Idea of Enterprises Based on the Differences between Value-added Tax and Income Tax[J]. Journal of Changchun Teachers College, 2012, 0(9): 182-184 |
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| Authors: | WANG Fang ZHANG Tian-tian |
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| Affiliation: | 1.Changchun Industry Technology School,Changchun 130062,China;2.China University of Petroleum(Ease China),Qingdao 257061,China) |
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| Abstract: | Value-added tax and income tax are the main tax categories in the current tax system,and reasonable effective tax planning can help enterprises reduce tax burdens.Through discussing the differences between value-added tax and income tax,this article analyzes concretely the planning of value-added tax and income tax from the perspective of taxation element,in order to explore the ideas of comprehensive? tax planning suitable for the two tax categories. |
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| Keywords: | value-added tax income tax tax system tax planning ideas |
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