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新税法下企业增值税税收筹划
作者：王琼瑶
专业名称：财务管理
指导教师：石 凯
摘要
随着我国市场经济的不断发展，尤其是加入WTO后，我国已融入了世界经济一体化进程。纳税筹划越来越得到企业的关注、认可与重视。财务以及相关人员掌握纳税筹划知识与技能，对企业和个人的发展都已经非常重要。
在我国多种税种中，增值税是其中最重要的一种流转税，它不仅在国际税收总量中占有很大的比重，而且也是企业上缴税收入中也占有举足轻重的地位。而自从2009年转型改革以来，增值税的税务筹划给企业带来而来更多的筹划空间。虽然目前我国对增值税筹划的研究较多，但大多都有限于自身概念、原则等基本问题探讨。考虑到此，本文主要研究内容便集中在基本新税法下企业增值税税收筹划研究方面。
论文第一部分：我从增值税改革的背景及其意义开始，介绍了增值税改革的背景和意义以及本文研究企业增值税税收筹划的内容和方法。
论文第二部分：介绍的主要内容是增值税税收筹划的理论研究。介绍了增值税和税收筹划的定义及其特点，主要概述了税收筹划与偷税漏税的区别以及增值税税收筹划在筹划中遵循的原则及方法。
论文第三部分：我国增值税在新税法中改革的主要内容与特征，主要探讨了增值税在新税法下改革的主要内容以及增值税在新旧税法中的不同内容
论文第四部分：新税法下企业增值税税收筹划，主要是对一般纳税人与小规模纳税人的增值税税收筹划策略进行深入的研究分析，并通过企业对纳税人身份的选择、不同销售方式的选择、以及采取延迟缴纳增值税的原则和兼营销售等方式下的具体增值税税收筹划策略。
关键词 ：新税法 增值税 税收筹划
Abstract
Along with the development of market economy, particularly after China entered the WTO, has set up a file in the world economic integration. Tax planning is more and more get the attention of enterprise, approved and valued. Financial and related personnel tax planning master knowledge and skills, to the enterprise and the development of the individual are very important.
In our country in a variety of categories of taxes, value added tax is one of the most important a tax, it not only in international tax revenue has a large proportion of total, but also on the enterprise income tax has the balance of power. And since 2009, since the reform, the VAT tax planning brings to the enterprise and to the planning of the more space. Although at present our country to the planning of value added tax more research, but most are limited in their own concepts, principles, and other basic problem discussed in this paper. Consider this, this paper makes a study of the content and on the fundamental the new tax law the enterprise value added tax tax planning.
The first part of papers: I'm from value added tax reform background and significance of the start, this paper introduces the background and meaning of value added tax reform and this paper research enterprise value added tax of tax planning the content and method.
Part two: this is the main content of the value added tax of tax planning theory research. Introduced the value added tax and tax planning the definition and characteristics, main Outlines tax planning and tax evasion and value added tax difference between tax planning in the anvil follow the principles and methods of.
The third part of the thesis: our country increment duty in the new tax law in the main contents and characteristics of the reform, mainly discusses the value added tax in the new tax law reform under the main content of the value added tax and the old different content in the tax law
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