發(fā)布時(shí)間：2018-01-15 12:19

  本文關(guān)鍵詞：不同簽約方式下的稅負(fù)差異　出處：《財(cái)務(wù)與會(huì)計(jì)》2017年12期 　論文類型：期刊論文

  更多相關(guān)文章： 簽約方式 稅務(wù)籌劃 稅負(fù)比較

【摘要】：本文通過實(shí)務(wù)案例,從合同是否分拆、變更簽約主體和細(xì)化服務(wù)項(xiàng)目方面比較,并運(yùn)用稅收政策分析不同方案各自的稅負(fù),得出分拆合同比一攬子簽約方式的稅負(fù)低,受讓方為單一納稅主體比多方納稅主體所交的印花稅低,細(xì)化服務(wù)項(xiàng)目后的綜合稅負(fù)低,提醒納稅人在簽約時(shí)應(yīng)注意這些細(xì)節(jié),使稅負(fù)最小化。
[Abstract]:This article through the practical case, from whether the contract is split, changes the contracting body and the refinement service item aspect comparison, and uses the tax policy to analyze the different scheme each tax burden. The conclusion is that the tax burden of the split contract is lower than that of the package contract, the tax duty paid by the transferee is lower than that by the multi-party tax payer, and the comprehensive tax burden after the refinement of the service item is low. Remind taxpayers to pay attention to these details when signing a contract to minimize the tax burden.
【作者單位】： 京洲聯(lián)信揚(yáng)州稅務(wù)師事務(wù)所;
【分類號(hào)】：D922.22
【正文快照】： 簽訂合同是納稅人對(duì)外交往的重要手段,也是雙方維權(quán)2.分拆合同后的稅負(fù)的有效措施。本文以實(shí)務(wù)中不同簽約方式,從稅收角度分析《國(guó)家稅務(wù)總局關(guān)于全面推開營(yíng)業(yè)稅改征增值稅試點(diǎn)有其對(duì)納稅人的稅負(fù)影響。關(guān)稅收征收管理事項(xiàng)的公告》(國(guó)家稅務(wù)總局公告2016年第23號(hào))第六條第(二)，

本文編號(hào)：1428339