雅阁装饰装修有限公司纳税筹划问题与对策的研究.docVIP

雅阁装饰装修有限公司纳税筹划问题及对策研究 李文锋 （安康学院经济与管理系，陕西安康，725000） 摘 要 随着我国经济的飞速发展，国家多产业结构的不断完善，我国目前呈现着经济多元化的发展趋势，中小企业迅速崛起，如何使得中小企业得到长足的发展、如何促进企业利益最大化和资金链条的顺畅、如何规范企业的行业纳税筹划规范化、正确化，已经成为中小企业纳税筹划不断探索的主要课题之一，同时也是促进国家税收完整化的当务之急。本文利用探因分析法和纳税筹划理论相关知识,首先分析了雅阁装饰装修有限公司纳税筹划的现状和面临的问题，并指出该企业在纳税组织管理、纳税政策法规的学习、纳税成本管理、纳税程序管理和纳税风险管理方面存在的诸多问题；既而提出了该公司应从纳税组织管理、纳税政策法规的学习、纳税成本管理、纳税程序、纳税风险管理等方面实现纳税筹划有效话、合理化。最后指出我国中小企业要不断完善纳税筹划管理，要向长期稳定发展，规避涉税风险，降低不必要的纳税成本，重视纳税管理是必然选择。 关键词：纳税筹划 纳税成本 纳税程序 纳税风险 对策研究 Accord decoration decoration limited tax planning problems and Countermeasures Li Wenfeng (Department of Economy and Management, Ankang University, Ankang, Shannxi, 725000) Abstract With the rapid development of our economy, country industrial structure is ceaseless and perfect, our country present economic diversified development trend, small and medium-sized enterprises are developing rapidly, how to make small and medium enterprises get great development, how to promote the enterprise profit maximization and capital chain smoothly, how to regulate the industry standard, the right of tax planning, has become a medium-sized enterprises tax planning exploration is one of the main issues, but also promote the integrity of a pressing matter of the moment of national revenue. The causes analysis and tax planning theory knowledge, first analyzes the accord decoration limited tax planning, the current situation and problems, and pointed out that the enterprises in tax management, tax policies and regulations, tax, tax cost management study program management and tax risk management there are many problems; then put forward the company should tax management, tax policy, tax cost management study, procedure of tax payment, tax risk management, realize the effective, reasonable tax planning. Finally it is pointed out that our country small and medium-sized enterprise must constantly improve tax planning management, to the long-term stable development, avoid tax risk, reduce unnecessary tax cost, pay attention to t