我国中小企业税务筹划问题研究

随着我国经济的不断发展，市场竞争的加剧，税收筹划受到原来越多的关注。企业税务筹划是纳税人依据企业所涉及的现行税法和相关政策，在遵循并尊重税法的前提下，运用其权利，以规避涉税风险，进行控制或减轻税负，实现企业财务目标的谋划、对策及安排的一种策略。本文针对我国中小企业的税务筹划问题，从中小企业和税收筹划概念的界定出发，分析了中小企业进行税务筹划的动因、税务筹划的空间和税务筹划的原则。本文还采用案例分析法对中小企业的税务筹划进行具体分析。具体包括流转税的税务筹划、所得税的税务筹划和其他税种的税务筹划。最后，本文提出了关于我国中小企业税务筹划的政策建议。
关键词：税务筹划;中小企业;案例分析；税务筹划空间

The Research of Chinese SMEs’ Tax planning
Abstract: With the continuous development of China’s economy and incentive market competition, tax planning has caused more and more attention. Tax planning, under the promise of taxation laws, Is a strategy that can achieve enterprises’ financial goals by avoiding risks concerning taxes, controlling or reducing tax bearing. We discuss the issue of China SMEs’ tax planning. At the base of definition of SMEs and tax planning, we analyze the motivation of tax planning, the space of tax planning and the principle of tax planning. Secondly, we also use a case analysis on the SME tax planning specific analysis, including turnover tax, income tax and other taxes. Finally, we put forward some proposals about China SMEs’ tax planning in policy.

Keywords: Tax planning, SMEs ; Case Analysis；Tax Planning Space

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