中小企业合理避税动因分析及方法探究本科.doc

学号： 101522xxxxx 中小企业合理避税动因分析及方法探究 学院名称： 商学院 专业名称： 财务管理 年级班别： 2010级财务管理 2014年05月 中小企业合理避税动因分析及方法探究 摘 要 中小企业在促进我国经济增长、创造就业机会、推动科技进步和创新以及繁荣市场经济等方面发挥着重要作用。然而，我国较重的税收负担，使中小企业持续稳定发展面临诸多考验。如果企业可以通过合理避税的策略来减轻税负，就能在一定程度上缓解资金周转压力，进而推动中小企业稳健发展。本文围绕中小企业合理避税的主题，运用财务管理、会计学、税法等学科的理论，首先介绍了我国中小企业纳税筹划的现状，其次阐述了合理避税的内涵、特点、原则等基本理论；再次分析了我国中小企业选择合理避税的机制动因；最后沿着资金流动方向，从筹资活动、经营活动、投资活动等方面来展开论述。希望通过对中小企业税务筹划方法进行的探究，为中小企业研究合理避税问题提供参考。 关键词 中小企业 ； 合理避税 ； 避税动因 ； 避税方法 Analysis and methods research on motivation of our country small and medium-sized enterprise rational avoidance tax Abstract Small and medium-sized enterprises in Chinas socialist market economy as an active force, plays an important role in promoting economic growth, creating employment opportunities, promote scientific and technological progress and innovation as well as the prosperity of a market economy. However, our country is heavy tax burden, make small and medium-sized enterprise sustainable development faced with many tests. If enterprises can reduce the tax burden through reasonable tax avoidance strategies, we can ease the pressure on cash flow in a certain extent and promote the steady development of small and medium-sized enterprises. This paper focus on small and medium enterprises reasonable tax avoidance and use of financial management, accounting, tax and other disciplines theory. First introduces the current situation of our country small and medium-sized enterprise tax planning. Secondly expounds the basic theory of the connotation, characteristics, principles of the rational avoidance tax. Then this paper analyses the motivation and reasonable tax avoidance choice of small and medium-sized enterprises in china. Finally, along the flow direction, launches the elaboration from financing activities, business activities, investment activities. Hope that through the research on the small and medium-sized enterprise tax planning methods, provides research reference for the small