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营业税是我国的一种重要的流转税。目前发生建筑业、金融保险业、文化体育业、娱乐业、服务业应税劳务与转让无形资产、销售不动产应税行为均需要缴纳营业税。它涉及范围广,税法规定多,并且随着“营改增”的推进,与增值税的对接问题也是各行业所关注的问题。营业税涉及范围广泛,企业作为营利性组织开源节流任重道远,对营业税计税依据进行税务筹划,一方面可以帮助企业节约税务成本,从而节约经营成本,另外一方面为大量营业税纳税人的税务筹划提供借鉴。本文首先阐述营业税的计税依据,再从建筑业、金融保险业、服务业、转让无形资产等方面分析营业税计税依据的税务筹划,最后指出对营业税计税依据进行税务筹划时应注意的问题。
Business tax is an important turnover tax in our country. Currently, construction business, finance and insurance, cultural and sports industry, entertainment industry, service taxable services and transfer of intangible assets, sales of real estate taxable activities are required to pay sales tax. It involves a wide range of tax laws and regulations, and with the “battalion change ”, the problem of docking with the value-added tax is also a concern of various industries. Business tax covers a wide range of businesses as a for-profit organization a long way to go for revenue and expenditure, the business tax tax basis for tax planning, on the one hand can help companies save tax costs, thereby saving operating costs, on the other hand, a large number of business tax taxpayers tax planning reference. This article first elaborates the tax basis of business tax, and then analyzes the tax planning of business tax based on the aspects of construction industry, finance and insurance industry, service industry and transfer of intangible assets. At last, it points out the problems that should be noticed when tax planning business tax basis .