华良电器有限公司增值税税收筹划的分析the analysis of the vat tax planning hualiang electric appliance co., ltd.pdfVIP

Abstract Enterprises have the obligation to pay taxes according to law, but also have the right to take a reasonable tax planning. In Western countries, tax planning is a very common and mature financial behavior. In China, tax planning started very late, but with Chinas rapid economic development in recent years and the perfection in national tax collection system, more and more attention has been paid to tax planning. In current tax system, the VAT tax system has the basic characteristics, that is Multi-link collection and no double taxation, its inherent fairness, transparency and the principle of universal collection has played an effective role in controlling tax evasion. However, there are a variety of optional programs and preferential policies in tax law, which still provide the possibility for tax planning. In particular, since January 1, 2009, we have nationwide enforced the consumption-type VAT, and allows businesses to deduct the VAT which is contained in the purchased fixed assets in one time. This movement has a nice significance in the electrical industry with a large proportion of fixed assets. The VAT is the industrys major tax, which has a big tax proportion and a heavy tax burden . In addition, these private enterprises with the VAT for its main tax have weak awareness of their own tax , know little about the tax planning and even frequently confuse the tax planning with tax evasion, which has caused a high tax burden to the enterprises and they have no good solutions for it. If these enterprises can do careful planning and arrangements and take good advantage of optional conditions and tax incentives provided by tax laws .they can obtain the tax benefits, save money and optimize the d