【摘要】：消費(fèi)稅稅負(fù)高,對(duì)消費(fèi)稅的籌劃也一直比較活躍。本文從委托加工應(yīng)稅消費(fèi)品收回后直接出售計(jì)稅規(guī)定的解釋頒布后帶來(lái)應(yīng)繳消費(fèi)稅計(jì)算方法的細(xì)微變化談起,對(duì)因該變化帶來(lái)的消費(fèi)稅納稅籌劃方式進(jìn)行探討。
[Abstract]:Consumption tax burden is high, the planning of consumption tax has been more active. This paper discusses the slight changes in the calculation method of the consumption tax due to the interpretation of the direct sale of tax provisions after the collection of the entrusted processing taxable consumer goods, and probes into the tax planning mode of the consumption tax due to this change.
【作者單位】： 海南大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【基金】：海南省中西部高校提升綜合實(shí)力工作資金項(xiàng)目(項(xiàng)目編號(hào):HDZHSL201301)
【分類(lèi)號(hào)】：D922.22;F275
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本文編號(hào)：2170440