中小企业税收筹划分析544175.3.doc

中小企业税收筹划分析 摘要 随着中国整体发展速度迅猛，但是对于一些中小企业的对于中国经济的发展也具有重大的作用，发展中小企业也是大力促进中国经济发展的重要因素之一。不过对于小型企业的发现在正面临着着不利的影响比如资金程度、人员安排等处在不利的位置。伴随着我国法律规定与国家政策的不断更新，调整中小企业的发展战略促进中小企业的经济发展具有重要意义。而国家税收对促进中小企业的发展具有重要意义。所以选择合适的税收筹划模型,结合现实的企业,有力地论证中小企业不同发展阶段应该选择合适、可行的税收筹划模型开展税收筹划工作的必要性和可行性,有效、合理的开展税收筹划工作,减轻税收负担,合理且合法地实现自身企业利益与国家利益的实现合作共赢。本文根据现在中小企业税收筹划的情况和筹划中小企业税收的好处，来说明说明中小企业税收筹划的不足和税收筹划的重大的作用，又通过国外的处理的方法例举出完善中国中小企业税收筹划的方法。 关键字：中小企业税收筹划 调整 筹划  Abstract Chinese?economic strength?gradually increased,?ChineseSMEs are also?increasingly apparent?effect of pushing theeconomy,?vigorously develop small and medium-sized enterprises?is also known as?the community?consensus.But?the small and medium enterprises by the?scale of enterprise,?internal management,?national policy and somany restrictions,?easily in a disadvantageous position?inthe process of competition with large enterprises.?Along with?Chinas laws and regulations?and national policy?of constantly updated,?is of great significance to the development?of small and medium-sized enterprises?to promote the?strategic adjustment of?economic development of small and medium enterprises.?State tax?is of great significance to?promote the?development of small and medium enterprises.?So choose the?appropriate?model?of tax planning,?combined with the reality of the?enterprise,effectively?demonstrates?the different stages of development?of small and medium-sized enterprisesshould choose?suitable,?feasible tax?planning model?for tax planning of?the necessity and feasibility,?effective,reasonable?tax planning,?reduce the tax burden,?achieve win-win cooperation?is reasonable and?legitimate?to?realize their own?interests of enterprises?and national interests.According to the?medium and small enterprises?tax planning?and the?planning of?the small and medium-sized enterprise?tax benefits,?to?explain?the lack of?small and medium-sized enterprise?tax planning?and?tax planning?a major?role,?and?through examples of?methods of dealing with?foreign?Chinese?