浅谈我国中小企业所得税税务筹划

摘  要

现阶段，中小企业己经成为我国经济发展的一个重要组成部分，其发展水平对我国经济增长与城镇就业水平的提高均具有显著的影响。因此，如何增加中小企业的利润、提高中小企业的竞争力也就成为热点问题之一。
对于一个中小企业而言，税收是其必须支付的一项成本。尤其是企业所得税，因为它的税源大，税负强性大，具有很大的税务筹划空间，是企业特别是中小企业开展税务筹划的重点。
本文从中小企业和所得税税务筹划概念的界定出发，结合对国内外的相关研究成果的学习。针对我国中小企业所得税税务筹划存在的问题，提出了比较详细的改进措施。重点分析了中小企业所得税面临的筹划风险及应对措施以及利用新所得税优惠政策进行的税务筹划方法的解析。
关键词：中小企业；所得税；税务筹划
ABSTRACT

At present, the small and medium-sized enterprise (SMEs) have become the important parts in the economy of China, and effect the improvement of economic growth, employment level, and so on. How to increase the profit of SMEs and develop their competitiveness will be the hot issue.
Speaking of SMEs, the tax revenue is a cost which its must pay. Especially enterprise income tax, because its tax source is big, the tax burden stubborn and unyielding person is big, has the very big tax payment preparation space, is the enterprise is SMEs development tax payment preparation key point specially.
This article from the definition of SMEs and income tax planning, binding on State-of-the-art related research studies. For small and medium-sized enterprise income tax planning problems, find out the answers to the prombles. The focus of SMEs′ income faced planning risk and measures to resolve and to take advantage of the new income tax incentives for tax planning methods of resolution.
Key words：Small and medium-sized enterprise (SMEs); Income tax; The tax planning

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】