论文部分内容阅读
《增值税暂行条例》将纳税人按其经营规模的大小及会计核算健全与否划分为小规模纳税人和一般纳税人，增值税纳税人在不同组织形式下面临着不同的税负选择。企业通过税务管理成本的增加和增值税税负降低所产生收益的综合比较，可以进行合理筹划，籍此确定企业目前所能达到的增
The “Provisional Regulations on Value Added Tax” will be taxpayers according to the size of their operations and accounting sound or not divided into small-scale taxpayers and general taxpayers, value-added taxpayers in different forms of organization are faced with different tax options. Through a comprehensive comparison of the increase of the tax administration cost and the decrease of the VAT tax burden, the enterprise can make a reasonable plan so as to determine the current increase that the enterprise can achieve