巧用"税收临界点"进行纳税筹划

在经营中碰到税收临界点时，纳税人可以利用税收临界点的规定，通过增减收入或支出，来避免承担较重的税负。我们应该充分重视税收临界点在纳税筹划中的运用。鉴于此，笔者对在消费税、企业所得税、个人所得税、混合销售行为、税收起征点等方面如何运用税收临界点进行纳税筹划进行了论述与剖析，期望能够给企业提供参考价值。

To Design Tax Paying By Using the Critical Point of Taxes

The critical point of taxes is some standards provided by the tax law,including some proportion and figure.When the total sales,taxes and expenses exceed or lower than a certain standard,it will make the taxpayers' amount of tax go up or down.Therefore when meeting the critical point of taxes,taxpayer can use the rule of the critical point of taxes to avoid burden too much taxes by increasing or reducing income and cost.In order to make a good use of the critical point of taxes,we must be familiar with the content of the tax law and the items of it,know the critical point of taxes,and estimate how much we can use.