摘要
纳税筹划作为制造企业发展中的一项重要性部署工作,在其工作的部署实施过程中,应该注重对国家现行政策法规的应用,"营改增"作为一项国家发展中对于企业纳税制度,在其制度的控制实施过程中,对于企业的发展产生了较为明显的影响。鉴于此,论文针对"营改增"背景下制造企业纳税筹划方法进行了专门的研究,以期在研究过程中,能够为我国制造企业纳税筹划方法实施提供参考。
As an important deployment in the development of the manufacturing enterprise,tax planning should pay attention to the application of the current national policies and regulations in the process of the deployment of its work."Replacing Business Tax with VAT"as a tax system for enterprises in the development of the country,in the process of control and implementation of the system,it has a significant impact on the development of enterprises.In view of this,this paper focuses on the tax planning method of manufacturing enterprises under the background of"Replacing Business Tax with VAT",so as to provide reference for the implementation of tax planning methods for manufacturing enterprises in China.
作者
洪钒嘉
HONG Fan-jia(Guangzhou Panyu Polytechnic,Guangzhou 511400,China)
出处
《中小企业管理与科技》
2018年第12期69-70,共2页
Management & Technology of SME
关键词
“营改增”
制造企业
纳税筹划
方法研究
"replacing business tax with VAT"
manufacturing enterprises
tax planning
method research
作者简介
洪钒嘉(1987-),男,广东潮州人,经济师,从事税务会计,纳税筹划,会计英语教学研究。
