中小企业纳税筹划初探（毕业论文）.docVIP

中小企业纳税筹划初探 摘　要 现代经济是市场经济，同时又是法制经济。企业在依法缴纳税款的同时，具有依法进行纳税筹划的权利。纳税筹划作为减小企业外部成本的一种方式，对于企业的发展具有重要意义，此外有助于促进税法的完善和税收征管水平的提高。纳税筹划按照不同的标准，可以划分为不同的种类。纳税筹划对环境有比较高的要求，同时由于内外部的各种因素的影响，不可避免地存在筹划风险，因此企业进行纳税筹划需要遵循一定的原则。中小企业由于在经营理念、财务管理、员工素质和税收环境等方面存在许多不利因素，因此与跨国企业和大型企业相比，进行纳税筹划往往要承担更大的风险。改善中小企业的税收环境，需要企业和政府双方的努力。 本文通过归纳和分析国内外企业纳税筹划的主要领域和一般方法，结合我国中小企业的财务管理特点和税收环境现状，探索中小企业纳税筹划的思路和规律，并对改善我国中小企业税收环境的途径提出建议，希望能对我国中小企业纳税筹划的发展尽绵薄之力。 关 键 词：纳税筹划，中小企业，税收环境，纳税筹划风险 Tax planning of small and medium-sized ABSTRACT A modern economy is a market economy, and at the same times a legal economy. Paying taxes in accordance with the law, people have the right to make a tax planning. As a means of reducing external costs for the development of enterprises of great significance, tax planning is helpful to the promotion of tax laws and can improve tax collection and management levels. Tax Planning in accordance with different standards, can be divided into different types. Environmental requirements for tax planning are really tough, at the same time as a result of a variety of internal and external factors, it inevitably exists lots of planning risks, therefore enterprises need to follow certain principles. Since the operation philosophy of small and medium-sized business, financial management, staff quality and tax environment, there are many negative factors exist, so comparing with large enterprises and multinational corporate, SMEs carrying out tax planning needs to take more risks. To improve the tax environment for small and medium enterprise, both business and governments efforts is needed. In this article I summed up and analyzed tax plannings main areas and general approach of domestic and foreign enterprises, and studied the financial characteristics and the tax environment of Chinas small and medium-sized, in order to explore tax planning ideas and laws of small and medium-sized businesses. And I made recommendations on how to improve the tax environment of Chinas small and medium-sized, ho