摘要 目前，国家颁布了诸多关于增值税、营业税和所得税的优惠政策，而关于消费税的税收优惠政策却较少。如何在有限的空间内尽可能降低消费税的纳税成本，对于增加企业营业利润，实现其财务目标——企业价值最大化，具有重要的现实意义。从国内外的研究现状来，影响消费税纳税筹划的主要有三个方面因素：一是纳税人内在需求；二是消费税税收筹划空间；三是社会对消费税税收筹划的法律认可程度。就我国的情况而言，主要存在的问题是企业注重短期行为，对消费税税收筹划认识不足在传统的经济体制下；其次就是无法真正认识税收筹划与避税的根本区别；再就是对税收筹划进行片面理解，只注重局部的、某一具体步骤或环节的操作，而忽视了税收筹划要从企业整体利益出发，以获得长期的、稳定的最大节税利益为目的。消费税筹划的发展对策主要是完善消费税有关的法律法规，加强纳税宣传，提高纳税意识，借鉴国外税收筹划的研究成果，结合我国税法和经济环境，建立有中国特色的税收筹划理论体系。本文首先从消费税的筹划进行划分着手，解说有关节税技巧，具体以委托加工应税消费品的纳税筹划和相关案例进行分析，结尾部分论述的消费税筹划应注意的问题和采取措施。本文来自辣.文~论^文·网原文请找腾讯3249.114
关键词：消费税 纳税筹划 划分 节税技巧
ABSTRACT
At present, the government issued a lot about the value added tax, business tax and income tax preferential policies, and about the tax preferential tax policies for less. In the limited space to reduce consumption tax cost, to increase profits, realize its financial goals - the maximization of enterprise value, have important practical significance. The research status from domestic consumption tax planning, the influence to the three major factors: one is the inherent demand; the taxpayer Second is the consumption tax planning, Three is to excise tax planning of social acceptance legal. In case, the main problems existing in the short-term behavior, pay attention to is insufficient to excise tax planning in the traditional economic system. Secondly is not really know tax planning and the fundamental difference between the tax, For tax planning for namely, only one-sided understanding of local, a specific steps or link operation, and ignore the tax planning to enterprises from the overall interests, to achieve long-term, stable DaJie tax benefits for the purpose. Tax planning is the development countermeasures to improve the relevant tax laws and regulations, strengthen, improve the awareness to pay tax propaganda, foreign tax planning, in combination with the research achievements of tax and economic environment, the establishment of China's tax planning theory system. This paper from the consumption tax planning for relevant section to explain, divided by specific skills, tax taxable goods by processing the tax planning and related cases were analyzed, the tax planning 34.2 discusses problems that should be paid attention to and take measures.Keywords: Consumption ；tax planning ；division ；tax skills
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