摘要
随着我国税收"营改增"政策的全面落实,在终端木制家具销售领域中,以传统销售为主的经营商基本税赋在一定程度上有了明显增加。如何借助纳税统筹的方式全面降低税负压力,直接关系到实际收益的增减,已成为木制家具经营商最为关心的问题。从现有的税制标准来看,采用合理的避税方式进行税负转嫁是纳税人较为常用的方式之一,具体到木制家具的销售环节,需要采取一些行之有效的措施。
With the full implementation of the tax policy of replacing business tax with value-added tax(VAT)in China,in the field of terminal wooden furniture sales,the operator’s basic tax based on traditional sales has significantly increased to a certain extent.How to reduce the tax burden in an all-round way by means of tax pooling,which is directly related to the increase and decrease of actual income,has become the most concerned problem of wooden furniture operators.From the existing tax system standards,the adoption of a reasonable way to avoid tax burden transfer is a common way of taxpayers,specific to the sale of wooden furniture,some effective measures should be taken.
作者
段宏
DUAN Hong(Department of Management,Yulin Vocational and Technical College,Yulin 719000,China)
出处
《林产工业》
北大核心
2020年第1期80-81,84,共3页
China Forest Products Industry
基金
榆林市科技计划项目,管理信息化综合实验室(2015cxy-23)
关键词
木制家具
销售方式
营改增
措施
纳税统筹
Wooden furniture
Sales mode
Replacing business tax with value-added tax
Measures
Tax co-ordination
