浅析税收筹划在我国中小企业应用.docVIP

浅析税收筹划在我国中小企业的应用 中文摘要：随着我国市场经济的繁荣和发展，中小企业在国民经济中的地位和作用越来越举足轻重。中小企业在创造大量财富的同时，也提供了大量的就业岗位，直接减少了国家在社会保障方面的财政开支。在市场竞争激烈的今天，中小企业受企业规模、内部管理、国家政策等方面的限制，在与大型企业竞争的过程中容易处于不利地位。因此，如何增加中小企业的利润、提高中小企业的竞争力也就成为经济学研究的热点问题之一。对于一个企业而言，税收是其必须支付的一项成本。在企业经营业绩不变的前提下，税收缴纳的减少会增加企业的税后收益。随着我国市场经济体制的健全与税收法制化的不断完善，企业利用偷逃税来减少税收支付所面临的成本不短增大，代之而起的是税收筹划这一合法的节税措施逐步进入我国企业的视野。但是限于种种原因，我国中小企业的税收筹划仍停留在一个比较低的层面上。本文从税收筹划概念的界定出发，对我国中小企业的税收筹划的现状进行考察。从税收筹划内外两个环境角度出发，分析我国中小企业税收筹划的问题，并且提出解决相应问题的解决方法。成功的税收筹划不仅能够帮助中小企业减少现金支出，更重要的是可以帮助企业深刻理会宏观经济走向和国家政策方针，同时还可以帮助企业加强内部财务制度的建设和汇集核算工作的规范，以此为企业长远发展创造一个稳定良好的财务管理体系。 关键词：中小企业 税收筹划 环境因素 有效政策 Abstract：As Chinas market economy, prosperity and development of SMEs in the national economy more and more important position and role. SMEs in the creation of great wealth, but also provide a large number of jobs, directly reduce the state in social security expenditure. In todays competitive market, small and medium enterprises by firm size, internal management, national policy constraints, competition with large enterprises at a disadvantage easy process. Therefore, how to increase the profits of small and medium enterprises, improve the competitiveness of SMEs has become a hot topic in economics. For an enterprise, the tax is a cost they must pay. Performance in the business without changing the tax paid by companies to reduce after-tax earnings will increase. As Chinas market economy and improve the legal system and the constant improvement of the tax, corporate tax paid by tax evasion to reduce the costs faced by not less than the increase, is replaced by a legitimate tax planning that tax-saving measures to gradually enter the Our corporate vision. But the limited variety of reasons, tax planning of SMEs in China is still at a relatively low level. This definition of the concept from the start tax planning, tax planning for our current situation of SMEs in the province. Tax planning for both internal and external environment from the perspective of analysis of the SME tax pl