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1、营业税的纳税筹划方略探析（Analysisoftaxplanningstrategyforbusinesstax）AnalysisoftaxplanningstrategyforbusinesstaxAnanalysisoftaxplanningstrategyforbusinesstax2008-12-2015:15:20Accordingtothecalculationformulaofthebusinesstax,businesstaxpayable=turnoverxtaxrate,fromthisformulaw
2、ecanseethattherearetwofactorsinfluencingthesizeofthebusinesstax:oneisturnover,anotheristheapplicabletaxrate.Anychangeinanyofthesetwofactorswillleadtoachangeintheamountofbusinesstaxpayable.Fromtheplanningpointofview,weshouldstartfromthesetwofactorsandseektheplannin
3、gstrategyofbusinesstax.First,thetaxplanningstrategyDuetodifferentitemsofbusinesstaxfordifferenttaxrates,andtaxpayersintheproductionprocessofteninvolvesmorethantwodifferenttaxableitems,suchashotels,restaurants,aswellassomeroomsintheserviceindustry,serviceindustryan
4、dtheapplicabletaxrateof5%,andbusinessclubs,engagedintheentertainmentindustry,for5%~20%theserviceindustrytaxrate.Thedifferencebetweentaxratesgivetaxpayersplanningspace,throughtherationaluseofvariousstrategies,maketheirownbusinessuniformapplicationoflowgradetaxrateo
5、rtoavoidthehighertaxrateshallapply,inordertosavetaxexpenditurepurposes.Ingeneral,theplanningstrategyofthebusinesstaxratecanbesummarizedintotwoaspects:oneisthebusinessprocessthroughappropriatechangetheapplicabletaxratelowertaxes,reducethetaxburdensoastoachievetheab
6、solute;twoisthroughtherationaldivisionofmainbusinessandbusinessprojects,toavoidunclearandareapplicabletohighertaxrates,thetaxburdeninordertoreducethetaxburdenincrease,relativetothe.(1)throughthetransformationofthebusinessprocess,thelowtaxrateplanningmethodshouldbe
7、appliedTheso-calledbusinessprocesschangereferstothetaxpayersofthebusinesstaxonitsownbusinessadjuststhearrangementofthebusinesspropertychangesinthetaxthatappliedbyhigherrateofchangeoftariffforlowertaxitemsortoexemptitemsfromtheburdenoftaxplanningtoachieve.Becauseof
8、thedifferentsalestax,differenttaxpurposes,taxratesandspecialprovisionsforspecificbusiness,itisentirelyfeasiblefortaxpayerstousethisstrategytoimplementpl
