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销售的实现是企业盈利的第一环节,销售收入的大小不仅关系到当期增值税的多少,也关系到当期所得税的多少,是影响企业税收负担的一个主要因素。因此,对销售环节进行筹划就变得十分关键和重要,对销售环节进行合理的筹划能够减轻企业的税负,降低企业现金流,增加企业的收入,从而实现企业税收利益最大化。现行的增值税筹划对于销售环节的税收筹划研究和实务操作主要以税负最小化为导向,从货款结算方式、销售方式、混合销售及兼营、转让定价、利用优惠政策等方面进行了系统的研究论述。本文主要从产品价格角度,结合实例,进行了深入的分析研究。
The realization of sales is the first step in corporate profits. The size of sales income is not only related to the current value-added tax, but also the current income tax, which is a major factor affecting the corporate tax burden. Therefore, the planning of the sales process becomes crucial and important. The rational planning of the sales process can reduce the tax burden of the enterprises, reduce the cash flow of the enterprises and increase the income of the enterprises so as to maximize the tax benefits of the enterprises. The current value-added tax planning for tax aspects of tax planning research and practical operations mainly to minimize tax-oriented, from the payment settlement method, sales methods, mixed sales and run side, transfer pricing, the use of preferential policies and other aspects of the system Research discourse This article mainly from the product price point of view, with examples, conducted in-depth analysis and research.