| 营业税的税收筹划探析 |
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| 引用本文： | 于明涛,杨静.营业税的税收筹划探析[J].科技情报开发与经济,2005,15(20):152-154. |
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| 作者姓名： | 于明涛 杨静 |
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| 作者单位： | 1. 山东大学管理学院,山东,济南,250100
2. 山东理工大学,山东,淄博,255000 |
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| 摘 要： | 针对营业税的特点,从计税依据、税率两方面对基本筹划方式进行了阐述,从流通环节和投资方式两个视角提出了利用“现金流转代替实物流转”和使用“股权购买”方式来进行税收筹划的建议,丰富了我国营业税税收筹划的内容。
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| 关 键 词： | 营业税 税收筹划 流通环节 投资方式 |
| 文章编号： | 1005-6033（2005）20-0152-03 |
| 收稿时间： | 2005-06-29 |
| 修稿时间： | 2005年6月29日 |
Analysis on the Business Tax Planning |
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| YU Ming-tao,YANG Jing.Analysis on the Business Tax Planning[J].Sci-Tech Information Development & Economy,2005,15(20):152-154. |
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| Authors: | YU Ming-tao YANG Jing |
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| Abstract: | In the light of the features of the business tax,this paper expounds the basic planning methods from two aspects of the taxation standard and the tax ratio,and from the two aspects of the circulation link and the investment,puts forward the suggestion of making the business tax planning of "replacing the cash flow with the material flow" and "stock buying",which will enrich the contents of our country's business tax planning. |
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| Keywords: | business tax tax planning circulation link investment mode |
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