新税率背景下增值税一般纳税人供应商甄选筹划  

Selection and Planning of Purchasing Objects for General Taxpayers of VAT

作　　者：鲁学生[1] 胡艳[2] Lu Xuesheng;Hu Yan(Accounting,Finance&Banking Department,Anhui Institute of Trade and Technology,Wuhu,Anhui 241002,China)

机构地区：[1]安徽商贸职业技术学院会计系,安徽芜湖241002 [2]安徽商贸职业技术学院财务金融系,安徽芜湖241002

出　　处：《黑龙江工业学院学报（综合版）》2020年第1期58-63,共6页Journal of Heilongjiang University of Technology(Comprehensive Edition)

基　　金：安徽省教育厅2016年高校优秀青年人才支持计划重点项目(项目编号:gxyqZD2016488)阶段性研究成果;安徽商贸职业技术学院专业领军后备人才项目(项目编号:ljhb2017001)阶段性研究成果;安徽商贸职业技术学院专业领军后备人才项目(项目编号:ljhb2017003)阶段性研究成果;安徽省教育厅2019年质量工程教师教学创新团队项目—会计教师教学创新团队(项目编号:2019cxtd070)阶段性研究成果。

摘　　要：增值税纳税人的两类计税方法不仅体现在双方增值税应纳税额核算上的差异,而且还深深影响着企业的采购行为,一般纳税人出于自身增值税税负的考虑,会倾向于选择以一般纳税人作为采购对象,以获取增值税专用发票,抵扣所付价款中包含的进项税额,但在实际经营中,就同一商品或服务的采购,可能小规模纳税人的报价会低于一般纳税人,但却不能够提供增值税专用发票,或仅提供按征收率试点开具的增值税专用发票,此时作为采购方应该选择可以提供增值税专用发票的一般纳税人还是报价更低的小规模纳税人作为供应商呢?我们结合《关于深化增值税改革有关政策的公告》(财政部、税务总局、海关总署公告2019年第39号)最新调整的增值税税率,从净利润和现金流出量两个视角来对这一问题做简要探讨。The two kinds of tax calculation methods of VAT taxpayers are not only reflected in the differences in the amount of VAT payable between the two sides,but also have a profound impact on the purchase behavior of enterprises.For the consideration of their own VAT burden,the general taxpayers tend to choose the general taxpayers as the purchase object to obtain the VAT special invoice and deduct the input tax included in the paid price,However,in the actual operation,for the purchase of the same goods or services,the quotation of small-scale taxpayers may be lower than that of ordinary taxpayers,but they are unable to provide special VAT invoices,or only provide special VAT invoices issued on a pilot basis according to the collection rate.At this time,as a purchaser,we should choose the general taxpayers who can provide special VAT invoices or small-scale taxpayers with lower quotation What about people as suppliers?In combination with the newly adjusted VAT rate in the announcement on deepening VAT reform(Announcement No.39,2019,issued by the Ministry of finance,the State Administration of Taxation and the General Administration of Customs),we briefly discuss this issue from the perspectives of net profit and cash outflow.

关 键 词：增值税 净利润 一般纳税人 现金流出量 平衡点 

分 类 号：F230.9[经济管理—会计学]