2006Journal of Xinjiang Vocational UniversityRequires access

To Design Tax Paying By Using the Critical Point of Taxes

LI Jun-mei

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Abstract

The critical point of taxes is some standards provided by the tax law,including some proportion and figure.When the total sales,taxes and expenses exceed or lower than a certain standard,it will make the taxpayers' amount of tax go up or down.Therefore when meeting the critical point of taxes,taxpayer can use the rule of the critical point of taxes to avoid burden too much taxes by increasing or reducing income and cost.In order to make a good use of the critical point of taxes,we must be familiar with the content of the tax law and the items of it,know the critical point of taxes,and estimate how much we can use.

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What this paper is about

The critical point of taxes is some standards provided by the tax law,including some proportion and figure.When the total sales,taxes and expenses exceed or lower than a certain standard,it will make the taxpayers' amount of tax go up or down.Therefore when meeting the critical point of taxes,taxpayer can use the rule of the critical point of taxes to avoid burden too much taxes by increasing or reducing income and cost.In order to make a good use of the critical point of taxes,we must be familiar with the content of the tax law and the items of it,know the critical point of taxes,and estimate how much we can use.

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Available abstract

The critical point of taxes is some standards provided by the tax law,including some proportion and figure.When the total sales,taxes and expenses exceed or lower than a certain standard,it will make the taxpayers' amount of tax go up or down.Therefore when meeting the critical point of taxes,taxpayer can use the rule of the critical point of taxes to avoid burden too much taxes by increasing or reducing income and cost.In order to make a good use of the critical point of taxes,we must be familiar with the content of the tax law and the items of it,know the critical point of taxes,and estimate how much we can use.

Key concepts: Taxpayer, Point (geometry), Tax deferral, Economics, Indirect tax, Order (exchange), Tax law, Public economics

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