论文总字数：19062字

摘 要

增值税是对在我国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人就其实现的增值额而征收的一个税种。在我国，增值税是与改革开放同步诞生的税种，虽然历史短暂，但是其发展是十分迅速的。目前，增值税已经成为我国最主要的流转税之一，在企业税收中占据很大比重。作为企业税款支出最大的一个税种，如何对其进行合理合法地纳税筹划以达到税收收益最大化已成为现代企业必须考虑的问题。合理的增值税纳税筹划不仅可以给企业带来直接的经济效益，获取资金、降低财务风险，还可以提高企业的税收法律意识和经营管理水平。

本文主要通过个案法和比较法，对销售活动中可能产生的情况进行分析并运用案例来说明如何进行纳税筹划来取得企业税收收益最大化。

本文的目标主要是通过对增值税分析研究，探讨分析出有利于增值税尤其是在企业销售环节纳税筹划一些方法技巧，为企业能够合理合法地节税提供有益的借鉴。同时总结了一些目前我国企业增值税纳税筹划中存在的问题，并针对性地提出了一些意见建议，并希望通过对这一课题的研究增加对我国企业增值税纳税筹划的认识。

关键词：增值税；纳税筹划；销售活动

The Analysis of Value Added Tax Planning in Enterprise Sales Activities

Abstract

Value added tax is in China sales of goods or the provision of processing, repairs and replacement services, and imported goods of the units and individuals is the value added and the imposition of a tax. In our country, the value added tax is tax reform and opening-up synchronized to the birth, although history is short, but is its development is very rapid. At present, value-added tax has become one of our country the main circulation tax, accounts for a very big proportion in the enterprise tax in. As a corporate tax largest expenditure of a tax, how the are reasonable and legitimate tax planning to achieve maximum tax benefits has become a modern enterprise must consider the problem. Reasonable tax planning can not only bring direct economic benefits to the enterprise, access to capital, reduce financial risks, but also can improve the enterprise tax legal consciousness and management level.

In this paper, through the case study and comparative law, the sales activities may be generated in the analysis and use of the case to illustrate how to carry out tax planning to maximize corporate tax revenue.

The goal of this paper is mainly through the analysis and Research on the value-added tax and value added tax, discussion and analysis of the help value-added tax especially in the sale of part of the enterprise tax planning of some methods and skills, reasonable and legitimate tax saving provides beneficial reference for the enterprise, and summarizes some of the current our country enterprise value added tax tax planning for the existing problems, and to put forward some opinions and suggestions, and hope that the increase in China"s enterprise value added tax tax planning awareness through the research on this subject them.

Keywords:Value Added Tax; Tax Planning; Sales activities

摘 要 I

Abstract II

1.1 研究背景 1

1.2 研究的目的和意义 1

1.2.1 研究目的 1

1.2.2 研究意义 1

1.3 研究思路及论文结构 1

1.3.1 研究思路 1

1.3.2 论文结构 2

第二章 文献综述 3

第三章 企业增值税纳税筹划的基本理论 5

3.1 增值税概念及特点 5

3.2 纳税筹划概述 5

3.3 增值税纳税筹划的必要性分析 5

3.4 有关销售活动的增值税纳税筹划的重要性 5

3.5 增值税纳税筹划的现状及存在的问题 6

3.5.1 对纳税筹划这一概念认识不足 6

3.5.2 对增值税纳税筹划的重视程度不够 6

3.5.3 增值税纳税筹划存在风险 6

3.5.4 增值税纳税筹划缺乏专业人才 6

第四章 企业销售活动中增值税纳税筹划 8

4.1 纳税人类别的纳税筹划 8

4.2 销售额的纳税筹划 8

4.2.1 产品定价的筹划 8

4.2.2 价外费用的筹划 9

4.2.3 包装物计价的筹划 9

4.3 销售方式的纳税筹划 10

4.3.1 混合销售与兼营的筹划 10

4.3.2 特殊销售方式的筹划 10

4.4 销售折扣方式的纳税筹划 11

4.4.1 常见的几种折扣方式 11

4.4.2 几种销售折扣方式的纳税分析 12

4.5 销售活动中的税收优惠政策 13

第五章 建 议 15

5.1 加强对纳税筹划概念的认识 15

5.2 合理规避增值税纳税筹划风险 15

5.3 加强增值税纳税筹划人才的引进和培养 15

致 谢 17

参考文献 18

第一章 绪论

1.1 研究背景

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