英语论文网

留学生硕士论文 英国论文 日语论文 澳洲论文 Turnitin剽窃检测 英语论文发表 留学中国 欧美文学特区 论文寄售中心 论文翻译中心 我要定制

Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal

英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献

ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter

澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文

小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法

英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查

temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语

经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目

日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题

职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意

商务英语翻译论文广告英语商务英语商务英语教学

无忧论文网

联系方式

公司企业营业税税收筹划

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2013-09-11编辑:yangcheng点击率:6711

论文字数:1311论文编号:org201309102247156539语种:英语 English地区:中国价格:免费论文

关键词:税收企业税收财政论文代写

摘要:营业税有许多减免税项目,实施减免税项目避税需要三个前提条件:建筑企业的会计人员熟悉免税优惠政策的基本内容;建筑企业能获得免税优惠的必备条件;当地的税务机关能认可建筑企业的减免税项目。

According to Nanjing Jinling purification Engineering Co. particularity , combined with the relevant state tax laws , from the following two aspects of decontamination Ltd. Nanjing Jinling conduct business tax planning :


针对施工所用原材料的筹划。税法规定,纳税人从事建筑、修缮、装饰工程作业,无论与对方如何核算,营业额均包括工程所用的原材料及其他物资和动力价款。但是,包工包料与包工不包料是不同的,最大分歧点是是否将材料的供应纳入建筑企业的施工过程中,不同的材料供应渠道,会有不同的计税依据。建设单位往往会直接从市场上购买,价格较高。

( One ) the raw materials used for construction planning . Tax law, taxpayers engaged in the construction , repair, decoration engineering work , no matter how with each other Accounting, turnover includes works with raw materials and other materials and energy price . However , labor and materials and not-included are different , the biggest point of disagreement is whether to include the supply of building materials during the construction of enterprises , different materials supply channels have different tax basis . Construction unit will often buy directly from the market , the price is higher. 


而对于施工企业,节约成本才能提高利润,这些企业会严格控制材料的预算开支,与一些材料的供应商保持长期的合作关系,降低购进的原材料的价格,并且会提高原材料及其他材料的使用率。因此,针对施工所用原材料的税收筹划可以通过改变原材料购买方的办法,来降低营业额,从而达到节税的目的。

For construction companies , cost savings in order to increase profits , these companies will be strictly controlled materials budget expenditures , with some material suppliers to maintain long-term relations of cooperation, reduce the purchase price of raw materials , and will improve the use of raw materials and other materials rate . Therefore, the raw materials used for the construction of tax planning can change the way the purchaser of raw materials to reduce turnover, so as to achieve the purpose of tax saving .


According to the theory , Nanjing Jinling decontamination Ltd. main business revenue in 2010 , there is a revenue comes from foundation projects in the sea , in 2010 confirmed the main business income of 50 million yuan, after verification , which is a contracting not-included projects, of which , the contract price contract revenue recognized in 2010 $ 290,000 , and the other materials required for the works purchased by China sea project contractor , in 2010 the price of 21 million yuan. Price after the closing of decontamination Ltd. Nanjing Jinling sales tax payable on this project = 500,000 yuan * 3% = 1.5 million. After getting to know , if this is a labor and materials contracts , construction materials required for decontamination by the Nanjing Jinling Co., Ltd. to provide at this time, decontamination Ltd. Nanjing Jinling understand the market , and materials suppliers to maintain good long-term partnerships with 19 million price can buy the raw materials needed at this time , the total price of 48 million on this project , decontamination Ltd. Nanjing Jinling business tax payable = 480,000 yuan * 3 % = 14,400 yuan to 00,600 yuan tax savings . Thus, in practice, decontamination Ltd. Nanjing Jinling should strive to contract labor and materials to create maximum benefit.

( Two ) the planning for rental equipment . Construction companies often lack the construction task , in order to improve company efficiency in the use of construction equipment , construction equipment will subcontract or subcontract to other companies , so the signing of an economic contract is signed or signed lease contract mechanical subcontract labor to cautious. " Business Tax " states: construction and installa论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

共 1/3 页首页上一页123下一页尾页

英国英国 澳大利亚澳大利亚 美国美国 加拿大加拿大 新西兰新西兰 新加坡新加坡 香港香港 日本日本 韩国韩国 法国法国 德国德国 爱尔兰爱尔兰 瑞士瑞士 荷兰荷兰 俄罗斯俄罗斯 西班牙西班牙 马来西亚马来西亚 南非南非