价格临界点在消费税筹划中的应用  

The Application of Price Thresholds in Consumption Tax Planning

作　　者：李卓纹 王猛[1] 贺芳[1] Zhuowen Li;Meng Wang;Fang He(School of Economics and Management,Liaoning Institute of Science and Technology,Benxi 117004,Liaoning,China)

机构地区：[1]辽宁科技学院,经济与管理学院,辽宁本溪117004

出　　处：《管理科学与研究(中英文版)》2025年第1期33-37,共5页Management Science and Research

基　　金：2025年辽宁科技学院大学生创新创业训练计划项目--大数据时代以数治税背景下企业纳税筹划的探索与实践(项目编号:202511430020)课题的相关成果。

摘　　要：本文深入探讨了价格临界点在消费税筹划中的应用。首先阐述了消费税的基本概念和特点,分析了价格临界点的原理,然后通过实际案例详细说明了其在卷烟、啤酒、高档化妆品、高档手表以及超豪华小汽车中的具体应用策略,包括如何利用价格临界点进行产品定价、生产决策等,以帮助企业在合法合规的前提下,有效降低消费税税负,提高经济效益,旨在为企业的消费税筹划提供有益的参考和指导。This article delves into the application of price thresholds in consumption tax planning.It begins by elucidating the basic concepts and characteristics of consumption tax,and then analyzes the principles of price thresholds.Through practical cases,it provides a detailed explanation of specific application strategies in cigarettes,beer,high-end cosmetics,luxury watches,and super-luxury cars,including how to utilize price thresholds for product pricing and production decisions.The aim is to assist enterprises in legally and compliantly reducing their consumption tax burden and improving economic efficiency with the intention of providing useful references and guidance for enterprises'consumption tax planning.

关 键 词：消费税 价格临界点 税收筹划 

分 类 号：F81[经济管理—财政学]