小型商贸企业认定为一般纳税人的纳税筹划（Tax planning of small business enterprises as general taxpayers）.doc

小型商贸企业认定为一般纳税人的纳税筹划（Tax planning of small business enterprises as general taxpayers） Half a year ago, the State Administration of Taxation in the Ming Chuan telegraph [2004]37 document by the State Administration of Taxation on strengthening the emergency circular new trade enterprises value added tax collection and management issues related to this document, made more stringent restrictions on the new new office of small business enterprises on the conditions identified as the general taxpayer. The new policy requires to do small business enterprises to change the current according to the expected annual sales to the general taxpayer identification, must be within one year of actual sales reached 1 million 800 thousand cirsquare can apply for the general taxpayer qualification in a year. Of course, the policy is not reasonable: countries because of the small number of illegal business users behavior, the implementation of the collective punishment of all small businesses, not only some legitimate measures worthy of consideration, change constantly tax policy also makes the majority of enterprises lose the reasonable expectations for the economy, exacerbating the short-term behavior of enterprises although in the short term; to curb the momentum of national tax evasion, but government intervention tough also affects the efficiency of the whole economy. From the taxpayers point of view, even if the policy is unfair, small enterprises are at most calling for fair policy, and there is no ability to interfere in policy and policy rent-seeking. It is better to seriously study tax policies in the established policy environment, carry out effective tax planning, reduce tax burden and gain greater benefits. After a year of hard work, at present, there are many small business enterprises have reached the standard of general taxpayer, in that the former, we must first clear the existing value-added tax policy issues in order to make the cognizance of the tax planning. First,