企业增值税现状及改进
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我国企业增值税的现状及改进
-基于国源税务师事务所的调查数据
摘要
增值税的发展在一定程度上体现了市场经济体质的成熟。这是纳税过程更加人性化的体现。这种成熟化可以从一个侧面反映出一个国家的经济发展程度或者是体现民众的纳税水平和程度。反应了税管部门的征税水平。笔者的观点是税务筹划只纳税人根据法律的规定在允许的范围内，通过投资筹资或者经营管理，组织交易还有几百等等企业的活动进行安排事项还有筹划事项的准备。这样可以使得企业税收收入最小化，获得的利润最大化，这样就可以更好的实现免除纳税义务或者减少纳税义务了，有时候也可以实现递延纳税义务，从而来谋求利索的最大化，在纳税优化方面努力实现税后的利润个现金流量最大化。在当今经济发展的过程中，我国企业的地位越来越重要，并且还在继续的发展壮大，我们需要充分提高经济管理水平，。有利于使他保持更好的增长势头。增值税作为一个十分重要的税种，带给企业的负担与其他的税种相比也是很大的。
我们首先对增值税的概念特点还有选择进行论述，理清了偷税漏税还有节税的区别。然后对税收的理论依据还有实施的条件进行了研究。还要考虑当前我国增值税的现状特点还有原则，或者是动因和误区方面阐述自己的观点。然后详细介绍了我国税收过程中存在的种种问题，尤其举出了税务所的典型例子来分析制约我国增值税改革发展的因素。从生活中出发介绍贴近生活的具体案例，从而来分析怎样加强增值税的发展。总结出了一些发展过程中会出现的问题。并且提出改进的方案还有若干的建议。
关键词：增值税 企业 现状改进
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Present situation and improvement of corporate tax in our countrl - based on the source of tax accountant firm survey data
The development of value added tax reflects the maturity of the market economy in a certain extent. This is the embodiment of the tax process more humane. This maturity can reflect a country's economic development degree or reflect the people's tax level and degree from one side. Reflects the level of Taxation of the tax authorities. The author's point of view is tax planning for taxpayers in accordance with the provisions of the law within the allowed range, through investment financing or management, transaction organization and hundreds of corporate activities of arrange matters and events planning preparation. So you can make enterprises to minimize the tax revenue and profit maximization, so you can better
realization of exemption from obligations to pay taxes or reduce tax obligation, sometimes also can realize deferred tax liabilities, to seek agile maximization, the tax optimization in efforts to achieve profits after tax cash flow maximization. In the process of economic development, the status of China's enterprises is becoming more and more important, and continue to grow and grow, we need to fully improve the level of economic management,. Is conducive to keep him to maintain a better growth momentum. Value added tax as a very important tax, to bring the burden of enterprises and other types of taxes is also great. We first the concept and the characteristics of value-added tax and selection are discussed in this paper, clarify the tax evasion and tax difference, the theoretical basis of tax and the implementation of the conditions were studied, also consider current value-added tax in our country present characteristics and principles, or is the motivation and misunderstanding of elaborate their point of view. Then it introduces the problems in the process of tax revenue in detail, especially the typical examples of tax administration to analyze the factors which restrict the development of China's value-added tax reform. Starting from the life of the specific case, so as to analyze how to strengthen the development of value-added tax. Summed up some of the problems that will arise in the course of development. And some suggestions are put forward to improve the scheme.
Key Words ：value added tax enterprise Current situation and improvement
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目录
一、引言 ......................................................... 1
二、企业增值税概述
2.1增值税的概念 .................................................... 4
2.2增值税的纳税人 .................................................. 4
2.3增值税的特点 .................................................... 4
三、国源税务师事务所的调查数据研究 . ........................... 6
3.1国源税务师事务所发展现状 ............................................................ 6
3.2事务所存在相关的问题 ............................................ 6
3.3解决对策 ........................................................ 6 四、增值税未来憧憬与展望 ...................... 错误！未定义书签。
五、总结 ......................................... 错误！未定义书签。 六、致谢 ........................................................ 13
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