企业税收筹划的基本方法——税基、税率筹划法 - 北京代理记账

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企业税收筹划的基本方法——税基、税率筹划法 - 北京代理记账

企业税收筹划的基本方法——税基、税率筹划法

2021-04-01上一篇：财税速递《国家税务总局关于发布〈企业所得税税前扣除凭证管理办法〉的公告》的解读|下一篇： 2016年上半年各大工程机械企业经营报表分析

企业税收筹划的基本方法——税基、税率筹划法资讯第1张

税收筹划：是指纳税人在既定的框架内，通过对其战略模式、经营活动、投资行为等事项进行事先规划安排以节约税款、延期纳税和降低税务风险为目标的一系列税务规划活动。

税基筹划法

1.控制或安排税基的实现时间

（1）税基推迟实现

（2）税基均衡实现

（3）税基提前实现

2.分解税基

通过分解税基，使税基从税负较重的形式转化为税负较轻的形式

3.税基最小化

合法降低税基总额

税率筹划法

1.比例税率筹划法

通过比例税率筹划法使得纳税人适用较低的税率。

2.累进税率筹划法

防止税率攀升：注意个人所得税、土地增值税等累进税制对税负的影响。

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