研究性课题术学论文.docVIP

项目编号：SZDYKC-120205 苏州市职业大学研究性课题教学项目 学 生 研 究 论 文 项目名称：苏州地区中小企业税务筹划的现状与需求调查 论文题目：苏州地区中小企业分税种税收策划研究 学生班级： xx财务管理xx班 学生姓名：xxx、xxx 所在系部：经贸系 指导教师：xx、xx 苏州地区中小企业分税种税收策划研究 学生班级：经贸系 xx财务管理xx班 xxx、xxx 指导老师：经贸系 财务管理教研室 xxx 摘要 近年来我国发展的事实证明，中小企业都是国民经济发展的主力军，在一定条件下具有大企业难以替代的竞争优势。改革开放以来，我国中小企业在促进经济增长，缓解就业压力，拉动民间投资、优化经济结构等方面均发挥了重要作用。鉴于中小企业在我国走向市场经济过程中发挥的重要作用和在未来社会经济发展的战略地位，亟需建立和完善,支持与促进中小企业发挥的各项政策。报告首先论述了中小企业的发展背景，，其次介绍了中小企业的界定标准，税收政策的相关理论，最后剖析典型案例并提出了完善中小企业税收政策的解决方案。 关键词：中小企业，合理避税，税收筹划 ABSTRACT The Development of China in recent years has proved , small and medium-sized enterprises are the mainstay of national economy development , and have big enterprise irreplaceable competitive advantage under certain conditions . Since the reform and opening , they play an important role in promoting economic growth, relieving employment pressure, pulling private investment, optimizing economic structure.In view of the small and medium-sized enterprises in our country to play an important role in the process of market economy and the strategic position of social and economic development in the future , to establish and perfect, support and promote the policies of the small and medium-sized enterprises play.Firstly the report elaborats the small and medium-sized enterprises. Secondly introduces the definition standards of the small and medium-sized enterprises, related theories of the tax policy . Finally analyzes the typical cases and puts forward to perfect the small and medium-sized enterprise tax policy solutions . KEY WORDS: Reasonable tax avoidance ,Tax planning,Small and medium-sized enterprises 1、 背景介绍 目前我国中小企业有4000万家，占企业总数的99%，贡献了中国60%的GDP、50%的税收和80%的城镇就业。这些占据中国经济大半边天的中小