DocumentCode
3183659
Title
The basic thinking of consumption-type Value-added tax planning
Author
Li, Huaishen
Author_Institution
Finance Taxation Dept., Bus. & Technologe Coll., Jilin, China
fYear
2011
fDate
8-10 Aug. 2011
Firstpage
2485
Lastpage
2487
Abstract
The core of consumption-type Value-added tax lies in deducting input tax in conformity with the rules for fixed assets of Corporate acquisition, consumption-type VAT reduces the tax base class and the corporate tax burden, which provides some space for enterprises to carry out a reasonable tax planning. Enterprises can obtain more income by means of selecting Supplier tax-payer identification, fixed asset depreciation method as well as different ways of acquired fixed assets.
Keywords
corporate acquisitions; planning; taxation; consumption-type VAT; consumption-type value-added tax planning; corporate acquisition; corporate tax burden; fixed asset depreciation method; supplier taxpayer identification; Acceleration; Corporate acquisitions; Educational institutions; Finance; Planning; Presses; Value-added; consumption-type; finance leasing fixed assets; planning accelerated depreciation method; tax;
fLanguage
English
Publisher
ieee
Conference_Titel
Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
Conference_Location
Deng Leng
Print_ISBN
978-1-4577-0535-9
Type
conf
DOI
10.1109/AIMSEC.2011.6011118
Filename
6011118
Link To Document