【2018年最新整理】中小企业所得税纳税筹划探讨毕业论文初稿.docVIP

中央广播电视大学毕业论文（设计） 中小企业所得税纳税筹划探讨 学 生：曾 梦 学 号：1251001200114 专 业：会计学 班 级：2014.1 指导教师：李玉波 中央广播电视大学12年会计春 二O一四年一月 摘 要 随着我国市场经济体制的发展和完善，在国民经济中占绝对数量优势的中小企业也在蓬勃发展，它对增强我国综合国力、繁荣市场、促进我国经济增长和城镇就业发挥着举足轻重的作用。但是由于它规模较小，管理水平较低，融资较困难。中小企业要想在激励的市场竞争中站稳，就必须要强化内部管理，降低生产成本，实现经济效益最大化。在这个环境下，中小企业的纳税筹划应运而生。本文首先分析中小企业纳税筹划的必要性、理论意义和现实意义，以及中企业的界定、分类和纳税筹划的现状分析，再列举了企业所得税纳税筹划的一些方法，最后深入企业实际分析企业采用了的方法，存在的不足和需要改善的地方，最后提出建议。文章着重讨论了中小企业进行纳税筹划时所选择的方法，以及对筹划方法进行举例说明。 关键词：中小企业，所得税，纳税筹划  ABSTRACT With the development and perfection of our market economy system, small and medium-sized enterprises which are dominant in numbers in the national economy have flourishing development. And small and medium-sized enterprises play an important role in the enhancement of national comprehensive strength, the prosperity of the market, and improvement of China’s economic growth and employment in cities and towns. But because of small scale, low level management, and financial issues, small and medium-sized enterprises must strengthen the internal management and reduce production costs to achieve maximum economic benefits for keeping the foothold in the competitive market. Under this condition, the tax planning of small and medium-sized enterprises emerges as the times require. This paper first analyzes the necessity and theoretical and practical significance of tax planning of small and medium-sized enterprises, as well as definition and classification of small and medium-sized enterprises and analysis of the present situation of tax planning. Then this paper enumerates some methods on tax planning of the corporate income tax. Finally this paper analyzes the methods used by the enterprises through careful investigation, and puts forward some suggestions on some deficiency and some places which need to improve. This paper mainly discusses tax planning