论流转税纳税筹划

论流转税纳税筹划

摘要

纳税筹划是指纳税人在法律允许的范围内，通过对自身经营、投资、融资等经济活动的安排与筹划，从而充分利用税法提供的各种优惠与便利条件，以尽可能的减轻企业的税负，取得税后利润最大化的理财筹划行为。

我国税制体系分流转税、所得税、财产税、行为税，其中流转税收入占整个收收入的50%以上，也说明流转税是我国税制的主要税种。从税负分析，以工业为例，流转税税负达到收入的3%以上，而所得税税负在0.3 %以上，其他税种税负率更低，所以，对纳税人而言，流转税税负相对其他税种的税负负担重得多。因此流转税筹划是纳税筹划的重点内容。流转税，又称流转课税、流通税，指以纳税人商品生产、流通环节的流转额或者数量以及非商品交易的营业额为征税对象的一类税收。流转税是商品生产和商品交换的产物，各种流转税是政府财政收入的重要来源。从我国税收实践看，流转税主要包括增值税、消费税、营业税和关税。我国的税制结构是以流转税为主。本文从纳税筹划的合法性，考虑筹划的可操作性出发，根据企业经营流程特点，谈企业流通环节中的纳税筹划（即不考虑企业组织成立等外部条件），即流转税筹划。

[关键词] 企业流转税纳税筹划

Abstract

Tax planning is a financial planning behavior. To the extent permitted by law through their own business, investment, financing arrangements, taxpayers plan to take advantage of tax laws which provide a variety of benefits and convenience. To the extent possible, taxpayers reduce the corporate tax positively to make after-tax profit-maximizing.

China's tax system is divided into sales tax, income tax, property taxes, the behavior of tax, of which the flow of tax revenue accounted for more than 50% of the entire income received. It also shows that the sales tax is the main tax of China's tax system .Analysis from the tax burden to the industry as an example, the circulation reach more than 3% of the income tax burden. Income tax is negative in more than 0.3% lower tax rate of other taxes. To the taxpayer, the circulation of the tax burden relative tax burden of other taxes is much heavier. Sales tax planning is the key elements of tax planning. Sales tax is also known as circulation tax, circulation tax. Sales tax is a class of tax that refers to the goods of the taxpayer and the amount of the circulation of the circulation or the number of non-commodity trading. The sales tax is a product of commodity production and exchange. All sales taxes is an important source of government revenue. From the practice of China's tax, sales tax includes VAT, consumption tax, business taxes and duties. China's tax structure is mainly sales tax. From the legitimacy and the operability of tax planning, and according to the characteristics of business processes, we talk about the tax planning in the circulation link. That is to say we talk about the sales tax planning without considering the establishment of the enterprise organization and other external conditions.

［Keywords］enterprise sales tax tax planning

目录

一、纳税筹划概述 (1)

（一）纳税筹划的定义 (1)

（二）纳税筹划的特点 (1)

（三）纳税筹划的意义 (3)

（四）纳税筹划的主要内容 (4)

（五）纳税筹划的技术基础 (4)

（六）纳税筹划的技术手段 (6)

（七）纳税筹划的发展趋势 (7)

1、宏观发展趋势 (7)

2、微观发展趋势 (8)

二、流转税概述 (8)

（一）流转税定义 (8)

（二）流转税的特点 (8)

（三）流转税的作用 (9)

三、增值税纳税筹划 (9)

（一）纳税人类别的纳税筹划 (9)

（二）销项税额的纳税筹划 (11)

1、对价外费用和逾期包装物的纳税筹划 (11)

2、赊销方式纳税筹划 (11)

3、商业折扣纳税筹划 (13)

4、销售折让与销售退回的纳税筹划 (14)

5、利用低税率的纳税筹划 (15)

6、兼营不同税率的货物或应税劳务的纳税筹划 (15)

7、混合销售行为的纳税筹划 (16)

8、两税兼营行为的纳税筹划 (17)

（三）进项税额的纳税筹划 (17)

1、准予从销项税额中抵扣的进项税额 (17)

2、应注意的问题 (18)

3、利用税法特殊规定的纳税筹划 (19)

（四）优惠政策选择的纳税筹划 (19)

1、利用免征增值税优惠政策的纳税筹划 (19)

2、利用起征点优惠政策的纳税筹划 (20)

3、利用出口货物退免税优惠政策的纳税筹划 (20)

（五）延期纳税的纳税筹划 (21)

1、分期收款结算方式 (22)

2、委托代销货物方式 (22)

四、营业税的纳税筹划 (22)

（一）利用减免税优惠政策进行纳税筹划 (23)

（二）利用营业税的起征点进行纳税筹划 (24)

（三）兼营不同税目的应税行为的纳税筹划 (25)

（四）混合销售行为的纳税筹划 (25)

（五）建筑业的纳税筹划 (25)