石油销售企业土地使用税筹划点及实施要点

发布时间：2018-04-23 02:27

本文选题：纳税筹划 + 土地使用税　；参考：《财务与会计》2016年05期

【摘要】：随着全国经济的快速发展,许多城镇所属范围也在不断扩张,城镇土地级次随着城市扩张而不断升高,因此企业的资产成本不断上升。随着城镇土地级次提高,各地的土地使用税税额调增幅度较大,石油销售企业缴纳的土地使用税税额也越来越多,土地使用税税负占石油销售企业费用比例也在不断增加。近年石油销售行业的竞争激烈,石油销售行业的利润空间也在不断下降,通过合理纳税筹划,减少企业税负和费用的精细化管理促进降低企业成本水平成为降本增效的主要手段之一。
[Abstract]:With the rapid development of national economy, the scope of many cities and towns is also expanding, and the grade of urban land is increasing with the expansion of cities, so the cost of assets of enterprises is rising constantly. With the improvement of urban land grade, the tax amount of land use tax is increasing by a large margin, and the amount of land use tax paid by oil sales enterprises is more and more, and the tax burden of land use tax has been increasing in proportion to the expenses of oil sales enterprises. In recent years, the competition in the oil sales industry has been fierce, and the profit margin of the oil sales industry has also been declining. Through reasonable tax planning, Reducing the tax burden and cost of the enterprise is one of the main ways to reduce the cost and increase the efficiency.
【作者单位】：中国石油天然气股份有限公司安徽芜湖销售分公司;
【分类号】：F812.42;F426.22

【相似文献】