Title :
The basic thinking of consumption-type Value-added tax planning
Author_Institution :
Finance Taxation Dept., Bus. & Technologe Coll., Jilin, China
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;
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
DOI :
10.1109/AIMSEC.2011.6011118
