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Value-Added Tax Planning for Small and Micro Enterprises

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DOI: 10.23977/acccm.2022.040301 | Downloads: 130 | Views: 2447

Author(s)

Fang He 1

Affiliation(s)

1 School of Management, Liaoning Institute of Science and Technology, Benxi, 117004, China

Corresponding Author

Fang He

ABSTRACT

Small and micro enterprises are a force that can not be ignored in China's economic development. In order to support the development of small and micro enterprises, the state has issued a series of preferential policies to reduce the tax burden of small and micro enterprises, which makes the tax planning of small and micro enterprises have a larger space. Taking value-added tax (VAT), one of the main types of tax for small and micro enterprises, as an example, this paper discusses the way of VAT tax planning from the angles of the choice of taxpayer identity, the choice of suppliers, taxation basis, the way of tax calculation, concurrent marketing behavior and tax preference to provide reference for small and micro enterprises to reduce the VAT burden.

KEYWORDS

Small and micro enterprises, Value-added tax, Tax planning

CITE THIS PAPER

Fang He, Value-Added Tax Planning for Small and Micro Enterprises. Accounting and Corporate Management (2022) Vol. 4: 1-6. DOI: http://dx.doi.org/10.23977/acccm.2022.040301.

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