毕业论文中小企业税务筹划精品.docxVIP

中小企业税务筹划专业：会计学学生： 指导老师：摘 要改革开放以来，我国中小企业得到了蓬勃发展，在促进经济增长、增加就业和国际贸易等方面做出了重要贡献。随着中国经济快速稳健的发展，中小企业成为国民经济增长不可缺少的一股中坚力量。 我国各种税务政策及法律规定不断革新，规划中小企业税收筹划方式对于提高中小企业经济效益，减轻税负成本保证企业健康发展具有非常重要的意义。在市场经济条件下，税务筹划贯穿于企业经济活动的全过程，对企业的生产经营成果起着举足轻重的作用。国内市场经济政策的不断调整，让中小企业更加注重到自身企业的税务筹划。作为纳税人的中小企业，如何做到既不违反国家法律又能减轻企业税负，进行合理的税务筹划是一种有效手段。本文主要从税务筹划的概念、现状、存在的风险、对策和建议、影响等方面进行阐述。概述了纳税筹划的概念、原则以及进行纳税筹划的意义；明确了中小企业进行纳税筹划的目标；分析了当前企业税务筹划的局限性、现状、存在的风险；提出了企业税务筹划的对策、基本方法以及会计政策在纳税筹划中的应用。本文以中小企业税务筹划为主要研究对象，根据我国实际情况，主要从会计的角度对其进行探讨。可为中小企业进行纳税筹划时提供参考。关键词：中小企业 纳税筹划 会计政策 经济利益Small and medium-sized enterprise tax planningMajor: accountingMajor:AccountingStudent: Supervisor: AbstractSince the reform and opening up, Chinas SMEs has been booming in terms of promoting economic growth , increasing employment and international trade has made important contributions . With the fast and steady development of Chinas economy , economic growth SMEs to become an indispensable backbone . Of various tax policies and legal requirements innovation , planning SME tax planning ways to improve economic efficiency for SMEs , reducing tax costs to ensure the healthy development of enterprises has very important significance.In a market economy, corporate tax planning throughout the whole process of economic activities , the operating results of the companys production plays an important role . Continuous adjustment of the domestic market economic policies , so pay more attention to small and medium enterprises in their tax planning . As a taxpayer SMEs , how to do without violating state laws can reduce the corporate tax burden , a reasonable tax planning is an effective tool.This article from the conceptual aspects of tax planning , status, risks , and countermeasures and suggestions , impact elaborate. An overview of the concept of tax planning , tax planning principles and meaning ; clear SME tax planning objectives ; analyzes the limitations of corporate tax planning , status, risks currently exist ; proposed corporate tax p