{"title":"略论消费税筹划","authors":"Fang He","doi":"10.26689/pbes.v5i4.4201","DOIUrl":null,"url":null,"abstract":"Consumption tax is calibrated within the price. The amount of consumption tax will directly affect the profits of enterprises. On a law-abiding premise, it is crucial to plan the consumption tax, reduce the burden of consumption tax, and increase the profits of enterprises. This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects: the scope of tax collection, the basis of tax calculation, and the tax rate.","PeriodicalId":310426,"journal":{"name":"Proceedings of Business and Economic Studies","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Brief Discussion on Consumption Tax Planning\",\"authors\":\"Fang He\",\"doi\":\"10.26689/pbes.v5i4.4201\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Consumption tax is calibrated within the price. The amount of consumption tax will directly affect the profits of enterprises. On a law-abiding premise, it is crucial to plan the consumption tax, reduce the burden of consumption tax, and increase the profits of enterprises. This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects: the scope of tax collection, the basis of tax calculation, and the tax rate.\",\"PeriodicalId\":310426,\"journal\":{\"name\":\"Proceedings of Business and Economic Studies\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-08-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of Business and Economic Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26689/pbes.v5i4.4201\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of Business and Economic Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26689/pbes.v5i4.4201","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Consumption tax is calibrated within the price. The amount of consumption tax will directly affect the profits of enterprises. On a law-abiding premise, it is crucial to plan the consumption tax, reduce the burden of consumption tax, and increase the profits of enterprises. This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects: the scope of tax collection, the basis of tax calculation, and the tax rate.