财务管理专业毕业论文--税收筹划在浙江中小企业财务管理中的应用研究.docVIP

摘 要 改革开放以来，浙江中小企业发展迅速，在国民经济和社会发展中的地位和作用日益增强，中小企业在促进就业、丰富社会产品、推动经济长足发展等方面意义重大而深远。税收作为企业的一项重要财务支出，直接影响中小企业的利润，中小企业通过税收筹划，减轻税收负担，增加企业的税后利润，对提高企业的竞争力有着十分重要的意义。但由于中小企业整体实力不足，资金缺乏，公司财务状况混乱等因素制约，税收筹划基本处于“空白”阶段。本文以浙江中小企业为研究对象，具体阐述税收筹划的内涵、特点和必要性，重点分析税收筹划在浙江中小企业筹资、投资、收益分配以及经营过程中的应用，并提出税收筹划过程中应该注意的相关问题，以加强对中小企业税收筹划的认识，使中小企业在经营业绩不变的前提下达到较大的税后收益。税收筹划；浙江；中小企业；财务管理；应用Abstract Since Reform and opening up, the small and medium-sized enterprise of Zhejiang province developed rapidly, the position in national economic and social development is creasing everyday. It has great significance in promoting employment, make the social products richer, and promote economic development. Taxation as an enterprise’s important financial expenditure, directly affecting the profits of small and medium-sized enterprises, small and medium-sized enterprises can use the tax planning to reduce the tax burden and increase the profits after-tax, it can also to improve the competitiveness of enterprise. But because of small and medium-sized enterprise overall strength is insufficient, lack of funds, the company’s finances chaos etc factors, tax planning was basically “blank” stage. Based on small and medium-sized enterprises as the research object, and expounds the connotation, tax planning characteristics and necessity, focuses on the analysis tax planning in small and medium-sized enterprises financing, investment, income distribution and application of business process, and put forward the tax planning process related problems should be paid attention to small and medium-sized enterprises, to strengthen the understanding of the tax planning, make small and medium-sized enterprises in the premise of business performance unchanged to larger after-tax income. Key Words：financial management ; application 目 录 一、引言 1 二、税收筹划的内涵和特点 2 （一）税收筹划的定义 2 （二）税收筹划的特点 2 （三）税收筹划的意义 3 三、浙江中小企业税收筹划的必要性 5 （一）降低经济成本实现企业收益最大化 5 （二）规范企业纳税行为维护纳税人合法权益 5 四、税收筹划在浙江中小企业财务管理中的应用 6 （一）筹资过程中的税收筹划 6 （二）投资过程中的税收筹划 7 （三）收益分配过程中的税收筹划