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</a></p></div></div><div id="r77olcj" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="rpg9gxo" class="box"><p><p style="text-indent:25px">稅收籌劃避免陷阱：認(rèn)識(shí)陷阱稅收籌劃從法律的角度理解，我認(rèn)為它是一種既不合法，也不違法的行為。一方面稅收籌劃的出發(fā)點(diǎn)并不以違反稅法和有關(guān)法規(guī)為前提，它所利用的是有關(guān)法規(guī)，尤其是稅收法規(guī)的漏洞和稅務(wù)機(jī)關(guān)征管合作的困難，從這個(gè)意義上來(lái)講，稅收籌劃具有不違法性。另一方面目前沒(méi)有一個(gè)國(guó)家把稅收籌劃當(dāng)作一種合法行為，通過(guò)法律加以保護(hù)，而相反各國(guó)稅務(wù)當(dāng)局都在不同程度上開展了反籌劃活動(dòng)，并將有關(guān)反籌劃條款單列或暗含在稅收法規(guī)及有關(guān)規(guī)定之中。如在我國(guó)，《中國(guó)稅收征收管理法實(shí)施細(xì)則》第三十五、三十八、三十九、四十、四十一條，《中國(guó)增值稅暫行條例》第七條，《中國(guó)消費(fèi)稅暫行條例》第十條，《中國(guó)企業(yè)所得稅暫行條例》第十條，上海制造業(yè)稅收籌劃有哪些，《中國(guó)外商投資企業(yè)和外國(guó)企業(yè)所得稅法》第十三條，上海制造業(yè)稅收籌劃有哪些，《工業(yè)企業(yè)財(cái)務(wù)制度》第三十一、三十二、三十三、三十四條，上海制造業(yè)稅收籌劃有哪些，《關(guān)聯(lián)企業(yè)業(yè)務(wù)往來(lái)稅務(wù)管理規(guī)程》等等。被投資方則可多列固定資產(chǎn)折舊費(fèi)和無(wú)形資產(chǎn)攤銷費(fèi)，減少當(dāng)期應(yīng)稅利潤(rùn)。上海制造業(yè)稅收籌劃有哪些</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海制造業(yè)稅收籌劃有哪些,稅收籌劃" src="https://tyunfile.71360.com/UploadFile/shrisheng/637408879969424583/672357.png"></div><p style="text-indent:25px">稅收籌劃要注意的問(wèn)題：基礎(chǔ)認(rèn)知程度造成的風(fēng)險(xiǎn)我國(guó)稅務(wù)優(yōu)惠政策上具有很強(qiáng)的時(shí)效性,而且每一項(xiàng)優(yōu)惠政策都有明確的條件限制.中小企業(yè)開展稅收籌劃,需要良好的基礎(chǔ)條件,就是說(shuō)企業(yè)的管理決策領(lǐng)導(dǎo)財(cái)務(wù)會(huì)計(jì)對(duì)稅收籌劃的認(rèn)識(shí)程度,企業(yè)的會(huì)計(jì)核算和財(cái)務(wù)管理水平,企業(yè)涉稅的誠(chéng)信等方面的基礎(chǔ)條件。要是企業(yè)老板財(cái)務(wù)會(huì)計(jì)對(duì)這些方面不了解,不看重,覺(jué)得籌劃是找路子找票子鉆國(guó)家的空子,做假賬少納稅等,在這種的基礎(chǔ)上開展稅務(wù)籌劃,極其危險(xiǎn)!項(xiàng)目不明確造成的風(fēng)險(xiǎn)企業(yè)的運(yùn)營(yíng),生產(chǎn),經(jīng)營(yíng),規(guī)劃等各個(gè)方面,涉及到增值稅所得稅附加稅股東分紅等相關(guān)全部的稅種.要是企業(yè)的稅收方面不滿足生產(chǎn)經(jīng)營(yíng)的客觀規(guī)定,稅負(fù)減小過(guò)度而打亂了企業(yè)正常的經(jīng)營(yíng)理財(cái)制度,企業(yè)自身的經(jīng)營(yíng)機(jī)制的混亂,進(jìn)而造成企業(yè)的風(fēng)險(xiǎn)發(fā)生了。金融業(yè)稅收籌劃服務(wù)企業(yè)在做稅務(wù)籌劃的時(shí)候，既需要確保是在合理合法的范圍內(nèi)進(jìn)行。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海制造業(yè)稅收籌劃有哪些,稅收籌劃" src="https://tyunfile.71360.com/UploadFile/shrisheng/637408892646114503/587030.png"></div><p style="text-indent:25px">稅收籌劃基本原則：較全的較好要實(shí)現(xiàn)組織稅負(fù)較低，稅收籌劃方案要較全，稅收籌劃應(yīng)當(dāng)服務(wù)于總體戰(zhàn)略，有利于實(shí)現(xiàn)經(jīng)營(yíng)目標(biāo)。稅收籌劃要較全，通常從經(jīng)營(yíng)戰(zhàn)略、經(jīng)營(yíng)模式、稅務(wù)管理三個(gè)方面著手。（一）經(jīng)營(yíng)戰(zhàn)略：組織通常特定的經(jīng)營(yíng)目標(biāo)，稅收籌劃應(yīng)當(dāng)以經(jīng)營(yíng)戰(zhàn)略為基礎(chǔ)，服務(wù)于經(jīng)營(yíng)戰(zhàn)略，促進(jìn)組織向?qū)崿F(xiàn)經(jīng)營(yíng)目標(biāo)的方向發(fā)展。例如稅收洼地，稅收洼地是短期利益，經(jīng)營(yíng)戰(zhàn)略通常是長(zhǎng)期的，著眼長(zhǎng)遠(yuǎn)利益，因此，稅收籌劃方案不能無(wú)視經(jīng)營(yíng)戰(zhàn)略。（二）經(jīng)營(yíng)模式：存續(xù)組織通常已具備特定的生存環(huán)境，供應(yīng)商、客戶制約組織的經(jīng)營(yíng)模式。例如供應(yīng)商均為個(gè)人，單個(gè)供應(yīng)商每月供貨金額不超10萬(wàn)元，行業(yè)現(xiàn)狀如此，可以考慮供應(yīng)商以個(gè)體戶的形式合作，整體稅負(fù)降低，供應(yīng)商不增加管理成本。（三）稅務(wù)管理：國(guó)內(nèi)稅收優(yōu)惠政策鋪天蓋地，稅收優(yōu)惠有特定的適用條件，因此組織應(yīng)當(dāng)加強(qiáng)稅務(wù)管理，適用稅收優(yōu)惠政策；另外，稅收事項(xiàng)在法規(guī)約束之下，所有業(yè)務(wù)應(yīng)當(dāng)具備合法性。例如研發(fā)費(fèi)用的加計(jì)扣除，組織應(yīng)當(dāng)進(jìn)行如下稅務(wù)管理：研發(fā)項(xiàng)目立項(xiàng)、研發(fā)人員工時(shí)統(tǒng)計(jì)、研發(fā)費(fèi)用按項(xiàng)目歸集、研發(fā)費(fèi)用加計(jì)扣除條件等。</p><p style="text-indent:25px">稅收籌劃的幾大基本方法：避免成為法定納稅人稅法規(guī)定，房產(chǎn)稅的征稅范圍是城市、縣城、建制鎮(zhèn)和工礦區(qū)的房產(chǎn)，而對(duì)于房產(chǎn)界定為房屋，即有屋面和圍護(hù)結(jié)構(gòu)，能夠遮風(fēng)擋雨，可供人們?cè)谄渲猩a(chǎn)、學(xué)習(xí)、娛樂(lè)、居住或者儲(chǔ)藏物資的場(chǎng)所；**于房屋之外的建筑物，如圍墻、停車場(chǎng)、室外游泳池、噴泉等，不屬于房產(chǎn)，若企業(yè)擁有以上建筑物，則不成為房產(chǎn)稅的納稅人，就不需要繳納房產(chǎn)稅。企業(yè)在進(jìn)行稅收籌劃時(shí)可將停車場(chǎng)、游泳池等建成露天的，并且把這些建筑物的造價(jià)同廠房和辦公用房等分開，在會(huì)計(jì)中單獨(dú)核算，從而避免成為游泳池等的法定納稅人。投資方則可多列固定資產(chǎn)折舊費(fèi)和無(wú)形資產(chǎn)攤銷費(fèi)，減少當(dāng)期應(yīng)稅利潤(rùn)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海制造業(yè)稅收籌劃有哪些,稅收籌劃" src="https://tyunfile.71360.com/UploadFile/shrisheng/637408880337598334/9116401.png"></div><p style="text-indent:25px">正確認(rèn)識(shí)企業(yè)進(jìn)行稅收籌劃的積極意義： 1、稅收籌劃有利于降低企業(yè)的經(jīng)營(yíng)風(fēng)險(xiǎn)企業(yè)進(jìn)行稅收籌劃是在不違反稅法規(guī)定的前提下進(jìn)行的，這樣企業(yè)就不會(huì)因?yàn)橥?、逃稅而?dān)驚受怕或被處罰，從而規(guī)避了因?yàn)檫`反稅法而帶來(lái)的經(jīng)營(yíng)風(fēng)險(xiǎn)。2、稅收籌劃有利于、有助于實(shí)現(xiàn)納稅人的財(cái)務(wù)利益較大化稅收籌劃不但可以減少納稅人的稅收成本，還可以防止納稅人因違反稅法而繳更多的稅款和罰款，有利于納稅人實(shí)現(xiàn)財(cái)務(wù)利益的較大化。3、稅收籌劃有利于普及稅法及財(cái)務(wù)法律知識(shí)企業(yè)進(jìn)行稅收籌劃的前提是企業(yè)的財(cái)會(huì)人員熟知稅法及相關(guān)的財(cái)經(jīng)法規(guī)。企業(yè)進(jìn)行稅收籌劃離不開財(cái)會(huì)人員。財(cái)會(huì)人員既要熟知會(huì)計(jì)法、會(huì)計(jì)準(zhǔn)則、財(cái)務(wù)通則、會(huì)計(jì)制度，也要熟知現(xiàn)行稅法及相關(guān)行業(yè)的有關(guān)政策。企業(yè)進(jìn)行稅收籌劃的過(guò)程就是學(xué)習(xí)稅法及財(cái)經(jīng)法規(guī)知識(shí)的過(guò)程。因此，企業(yè)進(jìn)行稅收籌劃對(duì)稅法及財(cái)經(jīng)法規(guī)知識(shí)普及有積極的意義。用足用好稅收優(yōu)惠政策。近年來(lái)，為了幫助企業(yè)"減稅減虧"。上海制造業(yè)稅收籌劃有哪些</p><p style="text-indent:25px">適時(shí)調(diào)整原則稅務(wù)籌劃方案的實(shí)施都有一定的時(shí)效性，是特定歷史條件的產(chǎn)物。上海制造業(yè)稅收籌劃有哪些</p><p style="text-indent:25px">企業(yè)涉稅的痛點(diǎn)：企業(yè)普遍存在的涉稅痛點(diǎn)有以下四個(gè)方面：1、無(wú)票支出，企業(yè)利潤(rùn)虛高。企業(yè)在很多場(chǎng)景下有支出，但拿不到發(fā)票，會(huì)造成企業(yè)的利潤(rùn)是虛高的。虛高的這部分利潤(rùn)是要交企業(yè)所得稅的，之后股東在分紅再交股東分紅的稅，企業(yè)沒(méi)掙到這部分錢反而要承擔(dān)稅費(fèi)是很冤枉的。2、企業(yè)高管、高技術(shù)人員、銷售收入高，導(dǎo)致個(gè)稅成本高。工資薪金個(gè)稅稅率適用3-45%，一些高收入人群很多會(huì)達(dá)到15%-20%，甚至30-35%。很多企業(yè)會(huì)把工資拆成內(nèi)外兩部分，企業(yè)發(fā)一部分，另外一部分由人力資源外包公司、福利平臺(tái)等第三方公司代發(fā)，也有企業(yè)要求員工找一些發(fā)票來(lái)報(bào)銷，還有的企業(yè)虛增人頭去冒領(lǐng)。上海制造業(yè)稅收籌劃有哪些</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/2664113.html</p></div></div></div></div></div><div id="dl87fm7" class="page-right twoColRt"><div id="hgnsj73" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="d74kmy8" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)" 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