委托加工收回后直接出售业务消费税纳税筹划的变化
发布时间：2018-08-07 15:16
【摘要】：消费税税负高,对消费税的筹划也一直比较活跃。本文从委托加工应税消费品收回后直接出售计税规定的解释颁布后带来应缴消费税计算方法的细微变化谈起,对因该变化带来的消费税纳税筹划方式进行探讨。
[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.
【作者单位】： 海南大学经济与管理学院;
【基金】：海南省中西部高校提升综合实力工作资金项目(项目编号:HDZHSL201301)
【分类号】：D922.22;F275
，
本文编号：2170440
[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.
【作者单位】： 海南大学经济与管理学院;
【基金】：海南省中西部高校提升综合实力工作资金项目(项目编号:HDZHSL201301)
【分类号】：D922.22;F275
，
本文编号：2170440
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