浅谈新余市振业工贸有限公司增值税纳税筹划.doc

摘 要 我国税收筹划的兴起和发展,是纳税人观念更新的产物,是适应市场经济的需要、同国际接轨的产物,税收筹划是法律和社会赋予企业的基本权利。随着市场经济的日渐成熟和各项法律法规的日益完善，以及政府对纳税筹划所持的鼓励态度，使企业税收筹划意识不断提高，依法纳税逐渐被大多数企业所认识和重视。为了实现价值最大化，增强市场竞争能力，企业进行纳税筹划的需求也越来越强烈。增值税作为调整国家和企业之间利益分配的重要经济杠杆的一个重要的税种，它是对商品生产和流通中的各个环节的新增价值或商品的附加值进行征税，即指对从事销售货物或者加工、修理修配劳务的单位和个人取得的增值额为计税依据征收的一种流转税，其给企业带来的负担在企业税收中所占的比重较大，因而对其进行筹划意义重大。本文在查阅了大量文献资料的前提下，从企业增值税税收筹划的概念入手，介绍了企业增值税税收筹划的基本原则、意义和方法，以便打消企业对增值税筹划是否必要和可行的疑虑，并通过对企业增值税税收筹划方法与实践的分析，对企业进行增值税筹划提供一些建议。 关键词：企业增值税；纳税筹划；方法 Abstract Our country tax revenue preparations starting and develops, is product which the taxpayer idea renews, is meets the market economy need, with the international trail connection product, the tax revenue preparation is the law and the society entrusts with enterprises basic right. Is mature day after day along with the market economy and each laws and regulations day-by-day consummation, as well as the government encourages the manner which holds to the tax payment preparation, makes the enterprise tax revenue preparation consciousness to enhance unceasingly, pays taxes legally is known gradually by the majority enterprises and takes seriously. In order to realize the value maximization, strengthens the market competition ability, the enterprise carries on the tax payment preparation the demand to be also getting more and more intense. The increment duty as between the adjustment country and the enterprise benefit assignments important economic levers important categories of taxes, it is carries on the taxation to the commodity production and the circulation each links additional value or the commodity added value, namely refers to is engaged in the sell goods or the processing, the repair makes repairs the increment volume which the service the unit and individual obtains to count the tax basis collection one kind of transaction tax, it burden which brings to the enterprise the proportion which occupies in the enterprise tax revenue is big, thus carries on the preparation significance to be signifi