Education, Science, Technology, Innovation and Life
Open Access
Sign In

Value-Added Tax Planning for Small and Micro Enterprises

Download as PDF

DOI: 10.23977/acccm.2022.040301 | Downloads: 18 | Views: 260

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.

REFERENCES

[1] Haofang XU (2022). Value-added Tax Planning and the Direction of Tax System Reform. Modern Marketing (business edition) (03): 28-30. 
[2] Wenbo Yang (2022). Small and Micro Enterprises Value-Added Tax and Income Tax Planning Ideas. China Storage & Transportation (03): 94-96.
[3] Ming Zhang (2021). The Tax Planning Strategy of Enterprise Value-added Tax under the Current Tax System. Economic Outlook Around Bohai Sea (11): 150-152. 
[4] Na Tian (2021). Study on the Tax Planning of Enterprise Value-added Tax under the New Tax System. Taxes15 (27): 38-39. 
[5] Yuehua Shen (2021). Study on Optimization of Tax Planning of Enterprise Value-added Tax. Business Watch (27): 54-57.
[6] Wen Xie (2021). Corporate Value-added Tax Planning Strategy under the New Tax System. China Business (12): 76-77. 
[7] Fen Li (2021). Study on the Enterprise Value-added Tax Planning Based on the Policy of Replacing Business with Value-added Tax. Enterprise Reform and Management (05): 135-136.
[8] Mingquan Xing (2021). An Analysis of Tax Planning for Small and Micro Enterprises. National Circulation Economy (04): 180-182.
[9] Xian Zhao (2021). A brief Analysis of the VAT Payment Plan for Small Enterprises. National Circulation Economy (04): 186-189. 
[10] Hui Liu (2020). On the Risks and Countermeasures of Tax Planning for Small and Micro Enterprises under the New Value-added Tax Policy. The Age of Wealth (11): 116-117. 
[11] Hongjun Zhang (2020). The Tax Planning of Small and Micro Enterprises Income Tax and Value-added Tax under the New Situation. Finance and Accounting (20): 66-68. 
[12] Xiaoren Luo (2018). Study on the Tax Planning of Small and Micro-enterprises' Value-added Tax after the Change from Business to Increment. Fujian Agriculture and Forestry University.
[13] Yuanling Xu, Huali Li, Qin Xiang (2020). A Probe into the VAT Tax Planning of Small and Micro Enterprises. Accountant (05): 79-80. 
[14] Yixiang Xu (2020).On the Risks and Countermeasures of Tax Planning of Small and Micro Enterprises under the New Value-added Tax Policy. Taxe14 (03): 29-30. 
[15] Dan Wang (2020). The Scientific Plan of VAT Payment for Small and Micro Enterprises under the Background of Business Reform. Assets and Finance in Administration (01): 54 -55.

Downloads: 920
Visits: 33780

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.