浅析增值税税率下调背景下纳税人身份抉择的税务筹划——基于市场公允价格的新增值率法  

Analysis of Tax Planning of Tax Payers’ Identity Choice Under the Background of the Reduction of Value-added Tax Rate: a New Value-added Rate Method Based on Fair Market Price

作　　者：王宏昌[1] 齐晨曦 Wang Hongchang;Qi Chenxi(Accounting School,Anhui University of Finance&Economics,Bengbu,Anhui 233030,China;China Construction Bank Harbin Nangang Branch,Harbin,Heilongjiang 150001,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]中国建设银行哈尔滨南岗支行,黑龙江哈尔滨150001

出　　处：《黑龙江工业学院学报（综合版）》2019年第11期85-88,共4页Journal of Heilongjiang University of Technology(Comprehensive Edition)

摘　　要：增值率法是选择增值税纳税身份实施税务筹划的一种重要方法。在剖析传统增值率法推导过程的基础上,以商业企业的纳税身份选择为例,依据增值税原理,需要重新构建增值率的表达公式;基于市场公允价格形成机理,分析两类纳税人各自不含税收入的确认,重新测算出新的纳税平衡点。不论从单项税负角度,还是从综合税负角度,去验证新增值率法在税务筹划策略中的功能,两者结论基本一致。也就是说新增值率法在纳税人身份抉择中更加简洁,更加有效。Value-added rate method is an important method to choose value-added taxer status during tax planning.Based on the analysis of the deduction process of the traditional value-added rate method,this paper takes the choice of tax status of commercial enterprises as an example,rebuilds the formula of value-added rate according to the principle of value-added tax.And based on the formation mechanism of market fair price,it analyses tax exclusive revenue of the two types of taxpayers respectively,and recalculates the new balance point of tax payment.Whether from the perspective of individual tax burden or from the perspective of comprehensive tax burden,it is verified the two conclusions are basically the same.That is to say,the new value-added rate method is more concise and effective in the choice of taxpayer status.

关 键 词：增值率法 纳税人身份 税负平衡点 综合税负 

分 类 号：F275.4[经济管理—企业管理]