全面营改增背景下企业供应链关联税负优化 (Enterprise Supply Chain Link Tax Burden Optimization When Value Added Tax Replaces Business Tax)
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By Gu Ruipeng
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如何为企业减负，如何促进企业的结构调整，促进产业结构的升级，成为目前中国经济发展遇到的难题之一，正是在这样的背景下，营业税改征增值税试点方案应运而生。本书从企业供应链的角度，剖析企业业务形态，利用组织架构设计、业务流程再造、税率差异协调、主体身份安排等方法实现供应链税负优化，降低企业整体税负
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