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稅法彈性存在的合理性分析1.稅法具有滯后性通常情況下，稅法滯后于經(jīng)濟(jì)發(fā)展，尤其是近年來(lái)，技術(shù)發(fā)展日新月異，涌現(xiàn)出許多新的業(yè)態(tài)模式。而稅法大體上仍是在傳統(tǒng)稅法的基礎(chǔ)上進(jìn)行調(diào)整，尚未跟上經(jīng)濟(jì)變化的節(jié)奏，所以在這些方面稅法往往呈現(xiàn)出空白或者有待改進(jìn)的狀態(tài)。2.發(fā)揮稅收政策的調(diào)節(jié)作用以金融機(jī)構(gòu)對(duì)小微企業(yè)及個(gè)體工商戶發(fā)放的小額貸為例：金融機(jī)構(gòu)如有向小微企業(yè)發(fā)放金額的業(yè)務(wù)，可以自行選擇以下其中一種方式享受免征增值稅的優(yōu)惠：一種是“起征點(diǎn)式”，即利率水平不高于人民銀行同期基準(zhǔn)利率150%的情況，免于征收增值稅，否則按照取得的利息收入全額征收增值稅；另一種是“免征額式”，即不高于同期基準(zhǔn)利率150%取得的利息收入部分，免于征收增值稅，*對(duì)高出部分取得的利息收入征收增值稅。小微企業(yè)為數(shù)眾多，在經(jīng)濟(jì)中發(fā)揮著獨(dú)特的作用，四川個(gè)人所得稅稅務(wù)，四川個(gè)人所得稅稅務(wù)，以上提供給金融機(jī)構(gòu)兩個(gè)納稅方式，是希望通過(guò)降低金融機(jī)構(gòu)向小微企業(yè)發(fā)放金額的成本提高金融機(jī)構(gòu)的放貸意愿，四川個(gè)人所得稅稅務(wù)，從而促進(jìn)小微企業(yè)的發(fā)展。稅務(wù)籌劃、財(cái)稅咨詢依然停留在初創(chuàng)階段。四川個(gè)人所得稅稅務(wù)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="四川個(gè)人所得稅稅務(wù),稅務(wù)" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637256796200810547/2244931.png"></div><p> 根據(jù)《財(cái)政部國(guó)家稅務(wù)總局關(guān)于個(gè)人與用人單位解除勞動(dòng)關(guān)系取得的一次性補(bǔ)償收入征免個(gè)人所得稅問(wèn)題的通知》（財(cái)稅〔2001〕157 號(hào)）規(guī)定，個(gè)人因與用人單位解除勞動(dòng)關(guān)系而取得的一次性補(bǔ)償收入（包括用人單位發(fā)放的經(jīng)濟(jì)補(bǔ)償金、生活補(bǔ)助費(fèi)和其他補(bǔ)助費(fèi)用），其收入在當(dāng)?shù)厣夏曷毠て骄べY3 倍數(shù)額以內(nèi)的部分，免征個(gè)人所得稅。個(gè)人將其所得通過(guò)中國(guó)境內(nèi)的社會(huì)團(tuán)體、國(guó)家部門向教育和其他社會(huì)公益事業(yè)以及遭受嚴(yán)重自然災(zāi)害地區(qū)、貧困地區(qū)的捐贈(zèng)，金額未超過(guò)納稅人申報(bào)的應(yīng)納稅所得額 30% 的部分，可以從其應(yīng)納稅所得額中扣除。四川個(gè)人所得稅稅務(wù)優(yōu)商美地云產(chǎn)業(yè)園，精通財(cái)稅，專業(yè)安全可靠。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="四川個(gè)人所得稅稅務(wù),稅務(wù)" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776064990235/9878901.jpg"></div><p> 傳統(tǒng)的人力資源外包，將用工風(fēng)險(xiǎn)轉(zhuǎn)嫁之外，還可以將用工成本降低很多，尤其是現(xiàn)在很多公司需要的程序員，而且相對(duì)靈活方便，除了支付勞務(wù)費(fèi)用外，其余的社保，公積金，淡旺季的人員短缺和過(guò)剩的問(wèn)題都能得到相應(yīng)的解決。近幾年隨著新經(jīng)濟(jì)形態(tài)的興起，靈活用工成為很多企業(yè)的優(yōu)先，不管是網(wǎng)絡(luò)主播、滴滴、家政、物流等等，都可以采用靈活用工的方式，由平臺(tái)方和企業(yè)還有勞動(dòng)者建立三方的業(yè)務(wù)關(guān)系，同時(shí)能夠享受稅源地的優(yōu)惠政策，企業(yè)在支付報(bào)酬的時(shí)候只需要提供2~3個(gè)點(diǎn)的服務(wù)費(fèi)，就可以節(jié)省傳統(tǒng)意義上20%~30%的人力成本，確實(shí)是目前很通用的用工方式。不論是人力外包，還是靈活用工，本質(zhì)上都是以政策紅利為主導(dǎo)，享受的是國(guó)家或者地方的稅收優(yōu)惠，是正規(guī)合法的節(jié)省企業(yè)成本的方式。 </p><p> 節(jié)稅有什么特點(diǎn)?①以符合稅收政策法規(guī)為前提節(jié)稅是在合法的條件下進(jìn)行的，是在制定的稅法進(jìn)行比較分析后進(jìn)行的比較好的選擇。②符合政策立法意圖納稅人通過(guò)節(jié)稅比較大限度地利用稅法中固有的優(yōu)惠政策來(lái)享受其利益，其結(jié)果正是稅法中優(yōu)惠政策的立法意圖，因此，節(jié)稅本身正是優(yōu)惠政策借以實(shí)現(xiàn)宏觀調(diào)控目的的載體。③需要進(jìn)行策劃節(jié)稅需要納稅人充分了解現(xiàn)行稅法知識(shí)和財(cái)務(wù)知識(shí)，結(jié)合企業(yè)的籌資、投資和經(jīng)營(yíng)業(yè)務(wù)，進(jìn)行合理合法的策劃。沒(méi)有策劃就沒(méi)有節(jié)稅。④表現(xiàn)形式多樣由于各國(guó)稅法的不同，會(huì)計(jì)制度的差異，世界各國(guó)的節(jié)稅行為也各有不同。一般來(lái)說(shuō)，一國(guó)稅收政策在地區(qū)之間、行業(yè)之間的差別越大，可供納稅人選擇的余地也就越大，節(jié)稅形式也就更加多樣。優(yōu)商美地云產(chǎn)業(yè)園，提供靈活用工和財(cái)稅籌劃一站式解決通路。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="四川個(gè)人所得稅稅務(wù),稅務(wù)" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200533023203125/1213718.jpg"></div><p> 綜合所得稅收籌劃方法——?jiǎng)趧?wù)報(bào)酬所得轉(zhuǎn)化為經(jīng)營(yíng)所得首先讓我們來(lái)看勞務(wù)報(bào)酬所得和經(jīng)營(yíng)所得的區(qū)別：新《個(gè)人所得稅法實(shí)施條例》第六條第二項(xiàng)：“勞務(wù)報(bào)酬所得，指?jìng)€(gè)人從事勞務(wù)取得的所得，包括從事設(shè)計(jì)、裝潢、安裝、制圖、化驗(yàn)、測(cè)試、醫(yī)療、法律、會(huì)計(jì)、咨詢、講學(xué)、新聞、廣播、翻譯、審稿、書畫、雕刻、影視、錄音、錄像、演出、表演、廣告、展覽、技術(shù)服務(wù)、介紹服務(wù)、經(jīng)紀(jì)服務(wù)、代辦服務(wù)以及其他勞務(wù)取得的所得”。新《個(gè)人所得稅法實(shí)施條例》第六條第五項(xiàng)：“經(jīng)營(yíng)所得，是指：（1）個(gè)人通過(guò)在中國(guó)境內(nèi)注冊(cè)登記的個(gè)體工商戶、個(gè)人獨(dú)資企業(yè)、合伙企業(yè)從事生產(chǎn)、經(jīng)營(yíng)活動(dòng)取得的所得；（2）個(gè)人依法取得執(zhí)照，從事辦學(xué)、醫(yī)療、咨詢以及其他有償服務(wù)活動(dòng)取得的所得”。通過(guò)比較可以看出，在新個(gè)稅法下，對(duì)個(gè)人從事勞務(wù)活動(dòng)，是按照勞務(wù)報(bào)酬所得還是經(jīng)營(yíng)所得納稅的主要區(qū)別是是否取得營(yíng)業(yè)執(zhí)照。將勞務(wù)報(bào)酬所得籌劃為經(jīng)營(yíng)所得，在新《個(gè)稅法》下，合法性都是沒(méi)有問(wèn)題的，只需由個(gè)人成立一家個(gè)體工商戶或個(gè)人獨(dú)資企業(yè)（合伙企業(yè)），就可以將勞務(wù)報(bào)酬所得轉(zhuǎn)化為經(jīng)營(yíng)所得。優(yōu)商美地云產(chǎn)業(yè)園，專業(yè)稅務(wù)籌劃服務(wù)機(jī)構(gòu)，規(guī)避稅務(wù)與風(fēng)險(xiǎn)。四川個(gè)人所得稅稅務(wù)</p><p style="text-indent:25px">稅務(wù)納稅籌劃，優(yōu)商美地專業(yè)稅籌團(tuán)隊(duì)，十余年企業(yè)服務(wù)經(jīng)驗(yàn)。四川個(gè)人所得稅稅務(wù)</p><p style="text-indent:25px">商務(wù)服務(wù)屬于現(xiàn)代服務(wù)業(yè)的范疇，是指為企業(yè)提供服務(wù)的行業(yè)劃分。商務(wù)服務(wù)行業(yè)門類較多，新產(chǎn)業(yè)不斷涌現(xiàn)，給產(chǎn)業(yè)的界定和使用造成很多混亂。古人云“讀萬(wàn)卷書，行萬(wàn)里路”，美麗的風(fēng)景和精彩的人生都是在路上。銷售的不斷發(fā)展，才能讓人更好地感知世界、認(rèn)識(shí)自己。擁抱多彩的人類文明、多元的民族智慧、瑰麗的自然景觀，人生的閱歷和視野則遼闊寬廣。服務(wù)型企業(yè)要因地制宜地發(fā)展。要結(jié)合本土文化基因，提取亮點(diǎn)，形成品牌矩陣。比如充分發(fā)揮文化的傳承性，大力宣傳服務(wù)型；提倡有情懷的生活實(shí)用美學(xué)；還要走出去，面向地區(qū)外的市場(chǎng)，合力成就一個(gè)城市的文化名片。隨著消費(fèi)加速升級(jí)，人們不*對(duì)外商投資股份企業(yè)有了嚴(yán)格的要求，也對(duì)商業(yè)以為的生活有了需求，比如：越來(lái)越多的城市人就對(duì)夜生活有了更新更高的需求，夜經(jīng)濟(jì)應(yīng)運(yùn)而生。特色夜色文化也成為“夜游族”的好選擇。四川個(gè)人所得稅稅務(wù)</p><p> 優(yōu)商美地云產(chǎn)業(yè)園是浙江省麗水經(jīng)濟(jì)技術(shù)開(kāi)發(fā)區(qū)設(shè)立的數(shù)字經(jīng)濟(jì)園區(qū)，構(gòu)建為全國(guó)小微經(jīng)濟(jì)體提供以“電子商務(wù)+財(cái)稅服務(wù)”為主的企業(yè)服務(wù)云平臺(tái)，為全國(guó)中小微企業(yè)提供工商注冊(cè)、稅務(wù)籌劃、稅種核定、財(cái)稅咨詢等服務(wù) 。 </p> <p> 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