毕业论文文章重复字

1、2 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail1.htm t right 大多数中小企业，特别是还处在发展阶段的中小企业，由于其规模较小，没有足够的资金， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B

2、8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail2.htm t right 资本总量不足，依靠自身的积累无法达到快速扩大再生产的要求，导致中小企业融资难。 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail3.htm

3、t right 因此，纳税筹划应被中小企业视为其日常财务活动的组成部分。 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail4.htm t right 根据相关数据统计，中小企业在我国的数量超过4千多万户，超过企业总数量的98， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp3

4、60zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail5.htm t right 大约75的城镇人口和农村人口被中小企业吸纳，中小企业为税收提供了50以上的贡献率， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5

5、%E5%91%8Ahtmlssentence_detail7.htm t right 一、中小企业增值税纳税筹划的理论基础4 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail10.htm t right 张路在浅谈生产型中小企业的增值税纳税筹划中说 HYPERLINK file:/C:UsersliuyingxiAppDat

6、aLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail11.htm t right “按照国家经贸委、国家计委、财政部、国家统计局2003年2月19日联合下发的 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B

7、%E6%8A%A5%E5%91%8Ahtmlssentence_detail12.htm t right 中小企业标准暂行规定(国经贸中小企(2003)143号)， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail13.htm t right 工业类中小型企业须符合以下条件: HYPERLINK file:/C:Usersl

8、iuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail14.htm t right 职工人数2000人以下，或销售额30000万元以下，或资产总额为40000万元以下； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-

9、%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail15.htm t right 其中，中型企业须同时满足职工人数300人及以上，销售额3000万元及以上，资产总额续000万元及以上；7 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail18.htm t right

10、表1中小型企业(工业)分类表8 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail19.htm t right 职工人数销售额资产总额备注 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9

11、A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail26.htm t right 毕明涛在对增值税的纳税筹划中说 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail27.htm t right “增值税，是指以商品（含应税劳务）在流转过程中产生的

12、增值额为计税依据而征收的一种流转税； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail28.htm t right 对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征税； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPa

13、ss-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail29.htm t right 在现实中，商品新增价值或附加值在生产和流通过程中是很难准确计算的，因此，我国也采用国际上普遍采用的税款抵扣的办法， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%9

14、1%8Ahtmlssentence_detail30.htm t right 即根据销售商品或劳务的销售额，按规定的税率计算出销项税额，然后扣除取得该商品或劳务时所支付的增值税款（进项税额）， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail31.htm t right 其差额就是增值部分应交的税额。2 HYPERLINK

15、file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail34.htm t right 张路在浅谈生产型中小企业的增值税纳税筹划中说“对“纳税筹划”概念的定义， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E

16、7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail35.htm t right 目前尚难以从词典和教科书中找出很权威或者很全面的解释，我们可作这样的概括，即纳税筹划指的是在不违犯法律规定的范围内， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail3

17、6.htm t right 通过对经营、投资、理财活动的事先筹划和安排，尽可能地取得“节税”的税收利益，18 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail40.htm t right 二、中小企业纳税筹划的必要性19 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360z

18、ip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail41.htm t right （一）有利于纳税人利益最大化20 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_deta

19、il42.htm t right 王彦秀在论增值税的纳税筹划中说 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail43.htm t right “从纳税人方面看，纳税筹划可以节减纳税人税收，有利于纳税人的财务利益最大化； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360z

20、ip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail44.htm t right 纳税筹划通过税收方案的比较，选择纳税较轻的方案，减少纳税人的现金流出或者减少本期现金的流出，增加可支配资金，有利于纳税人的发展； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3

21、%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail45.htm t right 我国市场经济的健全过程也是税法体系不断健全完善的过程，这就要求企业不断地熟悉和适应新的税法体系的要求，以便在纳税筹划中居于有利地位。321 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail47.h

22、tm t right （二）有利于更好地掌握和实施税收法规22 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail48.htm t right 王彦秀在论增值税的纳税筹划中说 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VI

23、P%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail49.htm t right “纳税人为了节减更多的税收，需要随时随地、密切地注意着国家税制法规和最新税收政策的出台； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_

24、detail50.htm t right 一旦税法有所变化，马上采取相应行动，趋利避害，把税收的意图迅速融入企业的经营活动的过程中； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail51.htm t right 从这方面来说，纳税筹划在客观上起到了更快、更好地贯彻税收法律法规的作用； HYPERLINK file:/C:Us

25、ersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail52.htm t right 也正是因为纳税筹划能及时发现税法中不成熟的地方，故其在利用税法漏洞谋取自身利益的同时，也在时刻提醒着征税机关要注意税法的缺陷； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4

26、%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail53.htm t right 国家在立法和征税管理中应权衡轻重，弥补漏洞； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail54.htm t right 从这方面来

27、说，纳税筹划对税法的健全起到促进作用。323 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail56.htm t right （三）有利于资源优化配置24 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93

28、%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail57.htm t right 王彦秀在论增值税的纳税筹划中说 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail58.htm t right “通过专业人员的筹划，在企业运营的整

29、个过程中，充分考虑了税收的影响，可使纳税人财务利益最大化，包括使纳税人税后利润最大化； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail60.htm t right 资源向经营管理规范、规模大的企业流动，实现规模经济，可以达到全社会资源的最优配置。325 HYPERLINK file:/C:UsersliuyingxiApp

30、DataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail62.htm t right 三、中小企业如何进行增值税纳税筹划26 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%

31、8Ahtmlssentence_detail65.htm t right “增值税纳税人是指税法规定负有缴纳增值税义务的单位和个人，在中国境内销售货物、进口货物或提供加工、修理修配劳务， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail66.htm t right 以及应税服务的单位和个人，为增值税的纳税人。28 HYPER

32、LINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail67.htm t right 1一般纳税人与小规模纳税人的选择29 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A

33、3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail68.htm t right 梁小红在基于风险的中小企业增值税纳税筹划策略中说 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail69.htm t right “国务院决定2009年1月1日起，全面实施增值税转型改革； HYP

34、ERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail70.htm t right 新增值税暂行条例规定，小规模纳税人增值税率统一降至3%，使小规模纳税企业减轻税负，增强竞争力； HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E

35、4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail71.htm t right 因此，中小企业可以进行一般纳税人与小规模纳税人选择的纳税筹划。430 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail74.htm

36、t right 税率征收率增值率无差别点32 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail75.htm t right 一般纳税人小规模纳税人含税销售额不含税销售额33： HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-V

37、IP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail79.htm t right 某公司是增值税一般纳税人，某年不含税销售额为1500000元，可以抵扣的年购进金额为600000元，适用17%的增值税税率，则：36： HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A

38、5%E5%91%8Ahtmlssentence_detail83.htm t right 通过增值率的计算可以判断该公司选择作为增值税一般纳税人是否能少交税。39 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail85.htm t right 如果该公司适用3%的增值税税率，可以将公司分设成两个年不含税销售额750000元的小

39、规模纳税人， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail86.htm t right 通过分设，两个小规模纳税人年应纳增值税合计是： HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%

40、9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail88.htm t right 通过分设前后的比较，纳税筹划实现的收益为： HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail91.htm t right 现有甲、乙两个商业企业，都是小规模纳税

41、人，甲企业不含税年销售金额为550000元，可以抵扣的进项金额为460000元， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail92.htm t right 乙企业不含税年销售金额为480000元，可以抵扣的进项金额为400000元： HYPERLINK file:/C:UsersliuyingxiAppDataLocal

42、Temp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail99.htm t right 甲、乙企业的增值率都不高，如果选择做一般纳税人则税负较轻，两个企业可以通过合并的方式， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%

43、E6%8A%A5%E5%91%8Ahtmlssentence_detail101.htm t right 符合商业企业一般纳税人的销售额标准。 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail107.htm t right 某食品公司是增值税一般纳税人，主要经营鱼类的养殖、加工和销售，公司拥有一个养殖基地和一个加工厂， HY

44、PERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail109.htm t right 可以抵扣的进项税较少，所以产生较高的增值税税负，该公司2011年产生1150万元不含税销售额和30万元进项税额， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0Pape

45、rPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail119.htm t right 通过分设少缴增值税=165.5-61.5=104万元： HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail12

46、3.htm t right 某化妆品生产企业是增值税一般纳税人，适用17%的增值税税率，该企业生产的化妆品通过在各省市分设的销售点（为小规模纳税人）销售给客户， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail125.htm t right 取得含税销售额是1200万元。 HYPERLINK file:/C:Usersliu

47、yingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail128.htm t right 生产和销售共计纳税=114.83+34.95=149.78万元66： HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80

48、%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail130.htm t right 生产企业分设的销售点是小规模纳税人，进项税不能抵扣，我们可以考虑把生产公司和销售点合并， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail131.htm t right 两个公司合并后成为一个公司，适

49、用17%的增值税税率，变为一般纳税人，那么会有如下变化：67， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail139.htm t right 假如客户20天内付清款项，那么公司承诺将给客户的销售折扣为2%，因此：73 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zi

50、p$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail140.htm t right 公司应承担的销项税额=15*17%=2.55（万元） HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssen

51、tence_detail148.htm t right 可以实现纳税筹划收益2.55-2.499=0.051万元 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail154.htm t right 受托方按委托方规定的价格销售委托方按协议价收取代销的货款，实际售价与协议价之间的差额归受托方所有84 HYPERLINK file:

52、/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail156.htm t right A、 B公司均为增值税一般纳税人， A公司5月初委托 B公司代销一批产品，时间为5至6月两个月时间， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%

53、E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail157.htm t right B公司同意后，双方签订了一份代销协议，协议中约定 B公司售出每件产品的价格为1100元， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail161.

54、htm t right B公司应交增值税=0（收到A公司开具的可抵扣的专用发票）87 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail162.htm t right B公司应交营业税=245*5%=12.25（万元）（手续费需交5%的营业税）88： HYPERLINK file:/C:UsersliuyingxiAppDat

55、aLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail165.htm t right 假如 A公司在协议中采取的代销方式为视同买断，协议中双方约定 A公司以一件产品855元收取 B公司销售的货款， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-

56、%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail172.htm t right A、B公司实现纳税筹划收益=199.25-187=12.25（万元）94： HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail174.htm t right 通过以上两种委托代销方式的

57、分析，不难看出A公司采用视同买断能够减少税收，在总体上实现了降低税负的目的。96 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail178.htm t right 刘湛在浅析企业增值税的纳税筹划中说 HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0

58、PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail179.htm t right “改变结算方式不能实现少缴增值税的目的，但可以推迟纳税义务的发生时间， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssente

59、nce_detail180.htm t right 取得货币的时间价值，纳税人在货款一时无法收回的情况下，应选择分期收款结算方式或赊销， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail181.htm t right 在合同中约定的收款日期作为收入实现日，就可以达到延期纳税的目的。5 HYPERLINK file:/C:Us

60、ersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%93%E4%B8%9A%E7%89%88-%E6%A3%80%E6%B5%8B%E6%8A%A5%E5%91%8Ahtmlssentence_detail186.htm t right 所以对供应商的选择会优先考虑增值税一般纳税人，除非作为小规模纳税人的供应商销售给购买方的价格比一般纳税人供应商要低， HYPERLINK file:/C:UsersliuyingxiAppDataLocalTemp360zip$Temp360$0PaperPass-VIP%E4%B8%