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On Tax Planning of Value-added Tax

LU Jia-hon

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Abstract

Value-added tax is widely employed by all over the world because it can effectively guarantee financial revenue of the government with the neutral feature of tax.Although value-added tax is off-price tax,tax planning is necessary and practical to reach the aim of maximization of legal interest due to incompleteness of tax burden shifting.Tax payers make value-added tax planning by identity choice of tax payers,preferential policy of value-added tax,and choice regulation of marketing mode,etc.According to relevant legal provisions,tax payers can obtain tax-saving revenue as much as possible through beforehand planning and arrangement to investment,operation and financing.

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Value-added tax is widely employed by all over the world because it can effectively guarantee financial revenue of the government with the neutral feature of tax.Although value-added tax is off-price tax,tax planning is necessary and practical to reach the aim of maximization of legal interest due to incompleteness of tax burden shifting.Tax payers make value-added tax planning by identity choice of tax payers,preferential policy of value-added tax,and choice regulation of marketing mode,etc.According to relevant legal provisions,tax payers can obtain tax-saving revenue as much as possible through beforehand planning and arrangement to investment,operation and financing.

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Available abstract

Value-added tax is widely employed by all over the world because it can effectively guarantee financial revenue of the government with the neutral feature of tax.Although value-added tax is off-price tax,tax planning is necessary and practical to reach the aim of maximization of legal interest due to incompleteness of tax burden shifting.Tax payers make value-added tax planning by identity choice of tax payers,preferential policy of value-added tax,and choice regulation of marketing mode,etc.According to relevant legal provisions,tax payers can obtain tax-saving revenue as much as possible through beforehand planning and arrangement to investment,operation and financing.

Key concepts: Value-added tax, Tax reform, Ad valorem tax, Tax credit, Indirect tax, Direct tax, Business, Tax basis

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