Width according to the different VAT tax base is divided into production-based value-added tax, income-based value-added tax and consumption-type VAT. From January 1, 2009 onwards, the nationwide implementation of China's value-added tax reform, will produce value-added tax into a consumption-type VAT. VAT is China's largest tax, value-added tax after the reform still has the general collection, prices outside tax, the use of special invoices, tax simplification and other characteristics, reflecting the fair, neutral, universal, to facilitate the principles and spirit of the tax system for the standardized to curb tax evasion behavior has played an active and effective role. For the purpose of maximizing the legitimate interests of enterprises, value-added tax planning with the necessity and feasibility. Following the transformation of the tax environment, improve value-added tax planning, within the scope permitted by law, spending as much as possible to reduce the tax on profit for the purpose of business is undoubtedly important.
This article outlines the value-added tax reform in five main elements, namely, corporate spin taxpayer, selection of suppliers and business specific marketing activities carried out focuses on tax planning, tax planning in light of the specific cases of analysis, simply to explore the value-added tax transformation, How effective VAT tax planning.
不用在线翻译谁能吊你呢,SB