中小企业增值税筹划存在的问题及对策.docxVIP

本科毕业论文（设计）题 目 新会计准则与税法差异分析比较 学 院 专 业 年 级 学 号 姓 名 指 导 教 师 成 绩 　年 月 日目 录摘要1关键词1Abstract1Key Words1一、研究的背景与意义2二．中小企业税收筹划情况概述3（一）中小企业的基本现状3 1.我国中小企业划分标准3 2.中小企业的经营与管理特点3（二）关于增值税筹划4 1.税收筹划的概念4 2.增值税筹划的基本特点4三．中小企业增值税筹划存在的问题及原因5（一）中小企业增值税筹划存在的问题5 1.纳税筹划人员能力偏弱6 2．缺乏对增值税筹划的深刻认识6 3．对增值税筹划的风险缺乏认识6 4．不善于从全局谋划6（二）原因分析7四、提升增值税筹划效益的建议7（一）应当加大财务人员的培养力度7（二）正确认识税收筹划的作用8（三）加强对税收政策的学习8（四）构建全面税收筹划体系8（五）规范企业会计核算工作9（六）政府积极引导9五、总结9参考文献11致谢12中小企业增值税筹划存在的问题及对策摘要：随着国家税收法律体系建设不断深入，以“纳税光荣、偷税可耻”为主要内容的税收宣传工作不断加大，依法向国家缴纳各种税收费用已然成为我国众多企业的共识。在遵守法律规定的情况下，通过筹划的手段来尽可能的降低纳税金额，是很多企业密切关注并迫切需要解决的一个问题。增值税作为我国流转税的重要组成部分，在企业向国家或地方税务部门缴纳总税款中占据了一定的比例，于是做好增值税筹划工作便成为中小企业财务工作中的一项重要内容被突出出来。确切的讲，做好增值税的筹划工作是企业尤其是中小企业保存经济实力、提升经营效益等必然选择，本文通过介绍关于税收筹划的基本概念及我国一些中小企业在增值税筹划方面的基本现状，力图通过分析研究提出改进和提高中小企业增值税筹划工作的意见和建议。关键词：中小企业 增值税筹划 问题及对策 Abstract：With deepening national tax law system construction, in order to glorious taxpayers, tax shame as the main content of tax propaganda work increasing, the cost to pay various taxes in accordance with the law to the country has become the consensus of many enterprises in our country. In the case of abide by the laws and regulations, by the way of planning as much as possible to reduce the tax amount, is that many enterprises pay close attention to and is an urgent need to solve a problem. Value-added tax as an important part of the turnover tax in our country, the enterprise to the state or local tax department occupies certain proportion in the total taxes, so to do a good job of value-added tax planning has become an important content in the small and medium-sized enterprise financial work is outstanding. Exactly speaking, do a good job of value-added tax planning is the enterprise especially small and medium-sized enterprises economic strength, improve the management benefit and other necessary choice, in this paper, through the introduction about the basic concept of tax planning and some small and medium-sized enterprises in the a