| 增值税税收筹划浅议——如何选择一般纳税人和小规模纳税人 |
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| 引用本文： | 雷长江.增值税税收筹划浅议——如何选择一般纳税人和小规模纳税人[J].河北能源职业技术学院学报,2007,7(2):46-47. |
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| 作者姓名： | 雷长江 |
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| 作者单位： | 开滦集团有限责任公司审计部,河北,唐山,063018 |
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| 摘 要： | 小规模纳税人与一般纳税人的差别性,为增值税纳税人进行税收筹划提供了可能.本文从节税的角度考虑,通过对增值率和抵扣率的分析,探讨了纳税主体如何选择成为一般纳税人和小规模纳税人.
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| 关 键 词： | 税收筹划 增值率 抵扣率 |
| 文章编号： | 1671-3974（2007）02-0046-02 |
| 修稿时间： | 2007-04-30 |
The Value - Added Tax Planning——how to choose to be a small scale taxpayer or a general taxpayer |
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| LEI Chang-jiang.The Value - Added Tax Planning——how to choose to be a small scale taxpayer or a general taxpayer[J].Journal of Hebei Energy Institute of Vocation and Technology,2007,7(2):46-47. |
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| Authors: | LEI Chang-jiang |
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| Institution: | Kailuan Group Limited Liability Cooperation Auditting Department,Tangshan Hebei 063018 |
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| Abstract: | It is possible for taxpayer to plan the value - added tax on account of the difference between the small scale taxpayer and the general taxpayer. The article discusses how to choose to be a small scale taxpayer or a general taxpayer by analyzing the value-added rate and the deducted rate,so that the taxpayer can save the tax. |
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| Keywords: | tax - planning value - added rate deducted rate |
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