特许连锁服装专卖营销方式与国家税收政策的矛盾及其思考

服装专卖企业由于营销的特殊性，受到增值税和企业所得税政策的制约。增值税税负较高，广告费和业务宣传费投入不能全额在税前扣除支出。企业一般可以通过分区设立多家小规模纳税人企业和及时盘活存量资产来降低增值税税负；同时设立多级企业加大销售额来消化广告费和业务宣传费超支，保证企业迅速、健康发展。

Thoughts on the Contradiction Between the Marketing of Specially Permitted Chain Dress Monopoly Enterprises and the Tax Policy of Our Country

Owing to the speciality of marketing, the dress monopoly enterprise is restricted by the value added tax (V.A.T) and income tax. The value added tax is high, for the advertisement expenses and propaganda expenses can not be deducted totally before paying the tax. However, the enterprise can decrease the value added tax by setting up several small scale tax payment enterprises and making the deposit flow timely. Meanwhile, setting up branch enterprises to promote sales can solve the problem of excessive expenses in advertisement and propaganda, thus it can ensure the rapid development of the enterprise.