增值税转型背景下的企业纳税筹划研究
Research on the enterprise tax planning in the transformation of value-added tax

摘 要
Abstract

The VAT tax planning,acting as one of the major tools on getting the revenue maximization after the tax,is also an important content of bearing the social responsibility.Therefore,how to deal with the princeples about both the accounting for tax planning and the adjustment of the tax amount,as well as further complete the financial affairs and the accounting for tax deduction is an issue needed to be discussed.

After analyzing the issues above,the paper firstly inreduces the concepts,the necessity,the significance,and the function of the tax planning.Then,the paper expands the discussion in connection with the priceples and methods should be followed towards the tax planning,in dealing with the accounting and tax affairs.The paper also points out something should be cared when dealing with the accounting and tax affairs in the tax planning,mainly including the taxation environment,the small market demand.Besides,the paper discusses the solution to these issues,mainly including the nature of the taxpayers,the tax basis,the duty drawback policy,the tax rate,etc.

keywords,VAT(value added tax),tax planning,accounting affairs.

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