中小企业税收筹划概述.docx

PAGE \* MERGEFORMAT16 内容摘要：自我国1978年实施改革开放政策以来，经济实力不断增强，为国内企业的发展提供了滋润土壤。借着这股浪潮，许多中小企业开始迅猛发展。这些企业在我国经济发展的各个环节中起到了不可替代的作用，同时为社会提供了大量的就业机会，维护了我国社会的稳定。在我国税收体制日趋完善的背景下，这些中小企业若想减少税收带来的巨大压力，管理者必须将税收筹划问题列为今后企业发展的一项重点内容。在企业投入固定成本、收入、费用的运行过程中，其纳税金额的多少将直接影响到公司的利润。因此，减少企业纳税就成为了提高自身效益的首要选择，税收筹划问题也将越来越多的进入企业管理者们的视野。 关键词：中小企业 税收筹划 对策 Abstract: Since the reform and opening up, some small and medium-sized enterprises in China is developing rapidly, and the status and role in the development of the national economy is becoming more and more significant. Small and medium-sized enterprises to realize the re employment of the unemployed labor force has made outstanding contributions, largely safeguard social stability. Along with our country tax administration mechanism and tax law improvement, business activities in the future, small and medium-sized enterprises to achieve the minimum tax cost, tax planning is bound to enter the small and medium-sized enterprise managers have to consider the schedule. This is because, on the one hand, steal the cost and risk of tax evasion will be more and more high; on the other hand, with the increasingly fierce market competition among enterprises in future, the cost of competition will enter a white hot stage. For an enterprise, based on income, cost, cost of the enterprise, the net profit after tax, which returns to shareholders and the amount of tax for each change. Therefore, in order to increase their income, and strive to reduce taxes has become a kind of instinct of the enterprise, so the tax planning has become the primary choice for taxpayers to come very naturally. Key words:small and medium sized enterprises countermeasures 目 录 一、税收筹划的概念…………………………………………………………………1 二、中小企业税收筹划的内容及意义………………………………………………2 （一）中小企业税收筹划的内容……………………………………………………3 （二）中小企业税收筹划的意义……………………………………………………3 三、税收筹划在中小企业中的影响及现状分析……………………………………3 （一）税收筹划在中小企业中的影响………………………………………………3 （二）税收筹划在中小企业中的现状分析………………………………………5 （三）中小企业进行税收筹划的可行性分析………………………………………6 四、对中小企业税收筹划的探讨…………………………