中小企业税收筹划本科毕业论文

xxxx大学学士学位论文学号：xxxxxxx

浅谈中小企业的税收筹划Introduction to small and medium-sized Enterprise Tax Planning

学生：xxxx

指导老师：xx

所在院系：xxx学院

所学专业：会计

研究方向：税收筹划

xxx 大学

中国·xxxx

xx年x月

word版本.

摘要

改革开放30年以来，我国中小企业在国民经济中发挥着越来越重要的作用，并且己经成为经济发展不可或缺的组成部分，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，同时中小企业也将成为我国未来财政收入的主要来源。因此，如何降低中小企业的经营成本，增加利润、提高中小企业核心竞争力也就成为经济学研究的热门问题之一。

随着我国市场经济体制的健全与税收法制化的不断完善，国家对企业涉税犯罪处罚力度的不断强化，企业企图利用偷逃税来减少税收支付成本所面临的风险不断增大，代之而起的是税收筹划这一合理合法的节税措施正逐步进入我国企业的视野。但一方面，客观上，由于税收筹划在我国起步很晚，国税务筹划环境滞后，另外一方面，也因为中小企业本身的种种限制，制约中小企业税务筹划的因素很多（治理结构不规，财务管理水平低下，涉税人才匮乏等等），我国中小企业的税收筹划现状仍然处于刚刚起步的低层面上。因此，从经济学理论出发，研究我国中小企业的纳税筹划问题有很深的经济理论价值和社会现实意义。

本文以税收筹划在我国中小企业中的必要性及现实意义为出发点，根据当前中小企业的特点以及针对我国中小企业税收筹划中存在的主要问题，对中小企业如何合理运用税收筹划方法进行分析探讨，并提出相应措施。

关键词：中小企业税收筹划防和化解纳税风险企业财务管理

word版本.

Abstract

Since the beginning of reform and opening up 30 years ago, small and medium-sized enterprises of our country have played a more and more important role in national economy and formed an integral part of China economic development, with the notable impact on national economic growth and employment level increment of cities and towns, these enterprises will become the principal source of future state revenue. Therefore, how to reduce operational cost, increase profits and improve core competitive power of small and medium-sized enterprises has become one of the hot topics in the terrain of economics research.

In company with the improvement of market economy system and legislation of taxation laws as well as enhancement of punishment on tax-related crimes, enterprises are threatened by more risks if they attempt to reduce taxes by means of evasion and avoidance, instead, they have to take reasonable and legal measures such as tax planning to save tax, that’s why tax plann ing comes into the sight of China enterprises. However, due to late start of tax planning and less developed planning environment of our country, along with sorts of inherent restrictions of small and medium-sized enterprises, there are plenty of factors (such as irregular governing structure, low level of financial management, shortage of tax-related talents, etc.) restricting tax planning of small and medium-sized enterprises, tax planning of China small and medium-sized enterprises is still in the initial stage. Therefore, from the view of economic theories, research of tax planning of China small and medium-sized enterprises has an important economic theoretical value and social practical significance.

This necessity of tax planning in small and medium enterprises in China and its significance as a starting point, based on the current characteristics of small and medium-sized enterprises and the main problems in China small and medium enterprise tax planning, on how the minor enterprise to rational use of tax planning methods for analysis and discussion, and to propose appropriate measures.

word版本.