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自2014年1月1日起,铁路运输业纳入营业税改征增值税试点范围,铁路运输企业生产经营活动的各个环节均发生了翻天覆地的变化,根据交通运输行业营改增的情况来看,税负均有所提高,本文将从增值税税收筹划的内涵角度入手,在纳税人身份选择、利用货币时间价值和延迟缴纳税款三个方面对铁路运输企业增值税税收筹划进行分析,以期找到适合铁路运输企业自身实际的税收筹划。
Since January 1, 2014, the railway transport industry has included the business tax reform pilot value-added tax pilot project. The various links in the production and operation activities of railway transport enterprises have undergone tremendous changes. According to the increase in traffic and transportation trade camps, tax This article will start from the point of connotation of tax planning of VAT, analyze tax planning of VAT for railway transport enterprises in three aspects: the choice of taxpayers, the use of the time value of money and the delay of tax payment, in order to find suitable Railway transport enterprises own actual tax planning.