[1]朱钇澜.农村中小金融机构增值税税筹划探讨[J].现代农业研究,2020,(8):125-126.
　ZHU Yilan.Planning of Value-added Tax in Rural Small and Medium Financial Institutions[J].Modern Agricultural Research,2020,(8):125-126.
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农村中小金融机构增值税税筹划探讨
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《现代农业研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2020年8期
页码:
125-126
栏目:
应用技术
出版日期:
2020-07-23

文章信息/Info

Title:
Planning of Value-added Tax in Rural Small and Medium Financial Institutions
文章编号:
2096-1073（2020）08-0125-126
作者:
朱钇澜
江西财经大学
Author(s):
ZHU Yilan
Jiangxi University of Finance and Economics
关键词:
税收筹划; 增值税; 农村金融机构; 策略
Keywords:
tax planning;  value-added tax;  rural financial institutions;  strategies
分类号:
F810.42
文献标志码:
A
摘要:
目前，金融行业已经纳入增值税征收范围，“营改增”后，不仅对行业企业带来了影响，也使农 村中小金融机构的税收筹划方式发生了变化。本文首先对农村中小金融机构增值税税筹划的必要性 进行了分析，并探讨了农村中小金融机构增值税税筹划策略，以供参考。
Abstract:
At present, the financial industry has been included in the scope of value-added tax collection ," business reform and increase ", not only to the industry and enterprises, but also to the rural small and medi? um-sized financial institutions tax planning mode has changed. This paper first analyzes the necessity of VAT tax planning for rural small and medium financial institutions, and discusses the VAT tax planning strat? egy for rural small and medium financial institutions for reference.

参考文献/References:

[1] 李乾雷. 新时代农村中小金融机构增值税税筹划研究[J]. 商 讯, 2019(32):136-137. [2] 贺贵姬. 农村商业银行增值税税收筹划探析[J]. 时代金融(下 旬), 2018, 000(005):60-61. [3] 张先富. 农村商业银行纳税筹划的探讨[J]. 财会学习, 2019, 212(03):130+132.

备注/Memo

备注/Memo:
作者简介：朱钇澜（1998-），女，汉族，江西婺源人，在校本科生，研究方向：税收。
更新日期/Last Update: 1900-01-01