农村中小金融机构增值税税筹划探讨

目前,金融行业已经纳入增值税征收范围,“营改增”后,不仅对行业企业带来了影响,也使农村中小金融机构的税收筹划方式发生了变化。本文首先对农村中小金融机构增值税税筹划的必要性进行了分析,并探讨了农村中小金融机构增值税税筹划策略,以供参考。

Planning of Value-added Tax in Rural Small and Medium FinancialInstitutions

At present, the financial industry has been included in the scope of value-added tax collection ,business reform and increase , not only to the industry and enterprises, but also to the rural small and medi?um-sized financial institutions tax planning mode has changed. This paper first analyzes the necessity ofVAT tax planning for rural small and medium financial institutions, and discusses the VAT tax planning strat?egy for rural small and medium financial institutions for reference.