我国中小企业税务筹划问题研究.doc

我国中小企业税务筹划问题研究 专业：班级：200级班 姓名： 引言 1中小企业纳税筹划基本理论研究 1.1税收筹划的涵义 1.2税收筹划的原则 1.3我国中小企业纳税筹划的必要性 1.4我国中小企业税收筹划的可行性 2 我国中小企业纳税筹划的一般方法 2.1充分运用税收优惠政策 2.2准予扣除项目的税务筹划 2.3所得税会计政策的税务筹划 3 我国中小企业纳税筹划存在的问题 3.1纳税筹划意识不够 3.2混淆偷税，避税与纳税筹划，造成不必要成本增加 3.3专业性较低 3.4长期追求税收收益导致企业整体利益的下降 4 国外纳税 4.1国外纳税 4.2国外纳税致谢 参考文献 摘 要 Abstract Tax planning is a high-level financial activity, passes through in every link of enterprise financial management. Along with market economy further deepening and development, Chinas small and medium-sized enterprises have made great progress, it to our country economy development and social stability plays a very important role, but they own is also facing a series of problems and stress, how to reduce the tax burden on enterprise has become a modern enterprise throttling an important direction of, i.e. tax planning problems. How to be a good enterprise tax planning work for small and medium-sized enterprises put forward higher request. Small and medium-sized enterprise if can use financing plan, production operation decision-making plan and income distribution scheme for the reasonable selection of tax planning work, not only can make small and medium-sized enterprise legitimate reduce the burden, increasing after-tax income, but also to improve the efficiency in the use of social resources. Therefore, focus on the tax planning issues related to the research and exploration of the small and medium-sized enterprises to the economic development and strategic management has a very important practical significance. This paper is to stand in the taxpayer from the view of legal and rational principle, for small and medium-sized enterprises pay tax to plan and the analysis. This paper introduces the tax planning in the domestic and foreign development present situation, the understanding to the tax planning in the country of the infinite wide development prospects. At the same time also from pay tax to plan the related research theory of taxpayers in ta