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纳税筹划需要具体问题具体分析。本文案例中,筹划者打破思维定式,主动放弃免税权的筹划思路,或许会给大家一些有益的启示。[案例]某热电企业的经营形式为热电联产,电力产品适用增值税税率17%,通过电力部门并网销售;蒸汽产品适用增值税税率13%,主要供应周围工业企业生产,冬季供暖期负责城镇居民供热。当地供暖期为每年11月至12月和
Tax planning needs specific analysis of specific issues. In this case, planners break the mindset and take the initiative to abandon the idea of tax-free planning, which may give some helpful enlightenment. [Case] The operation mode of a thermoelectricity enterprise is CHP. The VAT rate of electric power products is 17%, which is sold through the electric power department. The VAT rate of steam products is 13%. The main products are supplied by the surrounding industrial enterprises and the winter heating period Urban residents heat. The local heating period is from November to December every year