Paper Infomation
A Brief Discussion on Value-Added Tax Planning for Enterprises
Full Text(PDF, 40KB)
Author: Fang He
Abstract: Against the backdrop of global tax system digital transformation and China's “Golden Tax Phase IV” administration upgrade, Value-Added Tax (VAT), as the country's largest tax category, has undergone three major reforms that delivered significant policy benefits to enterprises. However, businesses still grapple with challenges such as tax burdens, heightened compliance risks, and technical gaps. Consequently, it is imperative for enterprises to explore legal and compliant strategies to reduce tax liabilities and compliance risks, which are critical to their sustainable development. This paper systematically analyzes optimized pathways for corporate VAT planning through taxpayer status selection, supplier choices, tax calculation method preferences, and tax incentives. By examining typical cases, it proposes actionable planning frameworks to achieve rational tax burdens and provide enterprises with practical optimization solutions.
Keywords: Value-Added Tax (VAT); Tax Incentives; Tax Planning
References:
[1] 梁俊姣.税收筹划.中国人民大学出版社.2023年第11版.
[2] 朱帅. 企业增值税与所得税的纳税筹划技巧[J]. 投资与创业, 2023, 34 (23): 113-115.
[3] 李瑞枝. 企业增值税纳税筹划的技术方法及实施保障研究[J]. 企业改革与管理, 2021, (24): 154-155.
[4] 田娜. 新税制下企业增值税纳税筹划研究[J]. 纳税, 2021, 15 (27): 38-39.
[5] 申月华. 企业增值税纳税筹划优化研究[J]. 商业观察, 2021, (27): 54-57.