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本文基于商贸类中小企业的利益,以一般纳税人向小规模纳税人购进货物引发的税负抵扣问题为出发点,探讨中小企业在生产经营中存在的问题,从企业自身和国家政府两个方面对中小企业实现利润最大化提出几点税收筹划方案。本文所提意见对未来企业在税负问题研究方面具有较大的理论价值和现实指导意义。
Based on the interests of SMEs in commerce and trade and the tax deduction caused by the general taxpayers purchasing goods from small-scale taxpayers, this article explores the problems existing in the production and operation of SMEs. From the perspectives of the enterprises themselves and the two governments In terms of SMEs to maximize profits made a few tax planning program. The opinions in this article have great theoretical value and realistic guiding significance for the future enterprises in the tax burden research.