浅析我国中小型企业纳税筹划

摘  要
                    

在市场经济条件下，减轻企业税负是提高企业竞争力的一个重要手段，如何在国家法律允许范围内合理筹划企业的各种税金，使企业税负最轻，成为目前企业面临的最为关键问题之一，本文就此阐述了纳税筹划在我国企业中的必要性及可行性及应考虑的诸多因素。
随着世界经济一体化的形成，全球竞争日益激烈，特别是在我国加入WTO后，状况显得尤为显著，我们的企业要想在这样的环境中生存，必须拥有自己独特的竞争优势，而竞争优势的形成主要靠降低成本和细分市场来获得，各种税金作为企业成本费用的一项主要来源，对企业的会计收益和企业目标的实现，有着重要的影响。与此同时，当前世界各国在经济发展上存有不同的政策倾向性，以及在不同地区和不同行业之间存在很大的税收政策差异性，这些都为纳税筹划提供了广阔的空间和条件。
 所谓纳税筹划，是指通过对纳税业务进行事先筹划，制定一整套的纳税操作方案，从而达到节税的目的，使税后利润达到最大化。客观上具有谋求合法的“实现税收最晚、承担税赋最轻、适用税基最窄、享受税权最多、惩戒风险最小、纳税成本最佳”的目的。纳税筹划的出现是税收进步的象征，是经济发展到一定阶段的必然现象，也是企业必修的功课。
关键词  纳税筹划；合理避税；企业成本；节税
ABSTRACT

In the market economy and ease the tax burden is to improve the competitiveness of enterprises is an important means to the extent permitted by national law in a reasonable variety of business tax planning, so that the lightest tax burdens, become the most critical issues facing enterprises One article describes this in our corporate tax planning and feasibility and the necessity to consider many factors.
With the formation of economic integration in the world, an increasingly competitive world, especially in China's accession to WTO, the situation is particularly significant, our enterprises are to survive in this environment, must have its own unique competitive advantage, competitive advantage mainly by the formation of market segments to reduce costs and get all kinds of taxes as a business cost, a major source of income for the corporate accounting and corporate goals, have an important impact. At the same time, the current economic development of countries in the world have different policies on the bias, and between different regions and different industries there is a big difference between tax policy, tax planning these have provided a broad space and conditions.
The so-called tax planning, business is conducted through pre-tax planning; develop a set of tax operation programs, to achieve the tax saving purposes, so that after-tax profit is maximized. Has a legitimate objective sought "to achieve the tax at the latest, lightest tax commitment for the narrowest tax base, the right to enjoy the maximum tax, minimum risk discipline, tax cost of the best" objective. The emergence of tax planning is a symbol of progressive taxation, to a certain stage of economic development is a natural phenomenon, but also corporate compulsory homework.

Key words: tax planning; reasonable tax avoidance; business costs; tax saving

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