中小企业税收筹划存在问题分析研究

税收筹划一直是当代纳税相关人关注的热点问题，特别是中国主要纳税人-企业法人的战略重点。中小企业自改革开放以来发展迅速，在国民经济和社会发展中的地位日益重要。但是，某些中小企业在税收筹划方面无论是从理论层面还是实际操作，仍然存在很多不足。本文在了解税收筹划的基本理论和假设的基础上，主要通过对中小企业税收筹划中存在的问题进行分析，寻找出在符合法律法规的前提下，更好的降低企业成本，有利于企业实现自身价值最大化的方法。本文主要运用了归纳分析、理论与实际相结合分析以及对比分析等研究方法进行分析。 

关键词： 税收筹划，纳税筹划，中小企业税收
 ABSTRACT

Tax planning has always been a hot issue of contemporary tax-related concern, especially the strategic focus of the enterprise legal person which is the major taxpayers in China. Small and medium-sized enterprises has developed rapidly since the reform and opening up, playing a more and more inportant role in the national economy and social development. However, there are still many deficiencies in some SME's tax planning , both from the theoretical level and the actual operation. The paper, on the basis of tax planning theory and assumptions, mainly analyses the problems in the SME tax planning to find out a method which will reduce the operating costs better and help the enterprises to realize their own value maximization in conformity with the law and regulations. And in this paper, the skills of inductive analysis, combination of theory and practice and comparative analysis are used.

Key words: tax panning,tax payment plan,SME tax
 

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