论中小企业所得税费用的税务筹划

摘要
以“内外资企业所得税并轨改革”为主旨的新《企业所得税法》从2008年1月1日起开始施行。新《企业所得税法》根据国民经济和社会发展的需要，借鉴国际上的成功经验，按照“简税制、宽税基、低税率、严征管”的要求，对原税收优惠政策进行适当调整，将企业所得税以区域优惠为主的格局，调整为产业优惠为主、区域优惠为辅的新的税收优惠格局。新税法与原税法相比有许多不同之处，企业应适应新政策，重新思考企业所得税的税务筹划问题，加强对专管人员的业务培训，不断提高专管人员的业务素质，合理地利用税收优惠政策进行税务筹划，提高企业的经济利益。可见，随着新税法的实施，企业所得税纳税筹划已成为一个备受中小企业关注的热点问题。
本文主要从新企业所得税税法以及我国主要的税收政策入手，结合中小型企业自身的特点，对中小型企业所得税费用的筹划进行了分析论证。

关键词：中小企业 新企业所得税税法 企业所得税 税务筹划
Income tax expense on the tax planning
for SMEs
To "the merger of Enterprise Income Tax Reform" the main theme of the new "Enterprise Income Tax Law" from January 1, 2008 will go into effect. The new "Enterprise Income Tax Law" According to national economic and social development, to draw on the successful experience, according to "Jane the tax system, wide base, low taxes, strict collection and management," at the request of the original tax incentives and appropriate adjustment will be preferential corporate income tax based on regional patterns, adjusting benefits to industry-based, regional preferential tax incentives, supplemented by a new pattern. The new tax law, compared with the original tax law there are many differences, enterprises should adapt to the new policy,Rethinking corporate income tax planning issues, to enhance the business training of personnel responsible for managing and continuously improve the quality of the business responsible for managing staff, and rational use of tax incentives for tax planning, and improve enterprise's economic interests. Can be seen, with the implementation of the new tax law, corporate income tax planning has become a hot issue of much concern for SMEs.
In this paper, the new enterprise income tax law as well as the start of China's major tax policy, combined with the characteristics of small and medium enterprises themselves, the cost of small and medium enterprise income tax planning for analysis and appraisal.

Key words: SMEs; The new Enterprise Income Tax Law ; Corporate Income Tax; Tax Planning.

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