浅谈中小企业财务管理中的税收筹划.docVIP

浅谈中小企业财务管理中的税收筹划 ［摘要］对于巾小企业而言，税收占成木费用支出的很多部分，纳税的多少对中小企业 的经济效益有着直接的影响，纳税人在不违反及相关法规的前提下，充分利用税法的立 法精神和纳税人的权利，在对税法进行仔细分析研究后，通过筹资、投资、经营等事项 的事先安排和策划，对多种纳税方法优化选择，以节约税收成木，实现中小企业价值最 大化的行为，因此在屮小企业财务管理屮，应该给予税收筹划更大的关注程度。具体而 言，除引言外本文可以分为以十*三个部分： 第一部分，主要讲述Y税收筹划在屮小企业财务管理屮的含义，以及屮小企业财务管理 中税收筹划的类型和中小企业财务管理中税收筹划的作用等： 第二部分，重点说明了我U屮小企业财务管理屮税收筹划存在的问题，主耍有屮小企业 对税收筹划涵义上的误区跟中小企业在税收筹划上的风险防范与管理不完善； 第三部分，主要列举了我国中小企业财务管理中税收筹划发展建议，比如规范税收执法 和加快税收筹划商级专业人才的培养。 ［关键字］税收筹划；实际应用；存在问题；发展建议 Discussion on the financial management of SMEs in tax planning Abstract For the small and medium enterprises, many tax accounted for the cost expenditure, has a direct influence on the small and medium-sized enterprise tax benefits, the taxpayer in the premise of not violating and related laws and regulations, make full use of the legislative spirit and the taxpayers tax right, in the tax law was analyzed in detail, through financing, investment business and other matters, the arrangements and planning, for a variety of tax optimization method, in order to save tax costs, maximize the value of small and medium-sized enterprises, the financial management of small and medium-sized enterprises, should give great attention to tax planning level. Specifically, in addition to the introduction of this article can be divided into the following three parts: The first part, mainly about the tax planning in the financial management of SMEs in the meaning of financial management of SMEs, and the type of tax planning and financial management of SMEs in the role of tax planning; The second part, focusing on the financial management of SMEs in China tax planning problems, mainly small and medium-sized enterprises in tax planning errors meaning to small and medium-sized enterprises in the risk prevention and management of the tax planning is not perfect; The third part, mainly gives our country small and medium-sized enterprise financial management tax planning development proposals, such as the enforcement of tax law to speed up the