浅析中小企业纳税筹划.doc

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1、浅析中小企业纳税筹划XXXX大学本科毕业设计（论文）学院（系）：专业：学生姓名：学号：指导教师：评阅教师：完成日期：摘要我国宏观经济运行总体基本平稳，经济增长保持在合理区间，但国际市场竞争仍然激烈，许多跨国企业在纳税筹划方面处于领先水平,使得其在竞争中处于优势地位，在这种情况下，随着我国市场化水平日益提高，改革开放进程不断加快，我国经济融入世界经济大潮中，纳税筹划变得更为重要，若国内企业特别是中小企业想要与国际接轨,获得长远的发展，不仅需要国家税收政策的鼓励，还需要屮小企业的管理者与财务人员加强纳税筹划知识的学习并运用纳税筹划技巧服务于企业。此外，由于我国税种繁多，税率

2、普遍较高，屮小企业负担沉重，纳税便成为中小企业盈利的致命环节。可见，对于中小企业来说，若想在竞争中持续发展，能够少缴税又不违法，纳税筹划成为控制成本的一个重要课题。本文首先引入纳税筹划的基本原理，通过对目前中小企业纳税筹划的现状及其必要性进行分析，将纳税筹划的理论知识与SJ企业相结合，对SJ企业纳税筹划中遇到的问题进行探讨并提出相应的解决方案；最后针对SJ企业的纳税筹划提出改进建议。关键词：纳税；中小企业；纳税筹划；SJ企业ITheTaxPlanningofSmallandMedium-sizeEnterprise-theExampleofSJCompanyAbstra

3、ctOverallbasicmacro-economyrunswithasteadyspeedinourcountryandthegrowthofeconomyisinareasonablerange,butinternationalmarketisstillcompetitive」ntermsoftaxplanning,numerousmultinationalenterprisesareinaleadinglevel,whichmakethemdominatetheircompetition.lnthiscase,withincreasinglyimprovingo

4、fChina'smarketizationandtheacceleratingprocessofreformandopening・up,oureconomyintegratesintotheglobalizationofworldeconomy,andthetaxplanninghasbecomemoreimportant.IfthedomesticenterpriseswanttobegearedtointernationalstandardsandtoobtainaIong-termdevelopment’especiallysmallandmedium-sizee

5、nterprises,theynotonlyneedgettingthesupportofthenationaltaxpolicy,butalsostrengthenmanagersandfinancialpersorrneltothelearningoftaxplanningknowledgeandapplytaxplanningskillstoservicetheenterprisesInaddition’owingtohighrateinourcountry,thesmallandmedium-sizedenterprisesburdenheavily‘andta

6、xpayingbecomesthefatallinkofprofitofsmallandmedium-sizeenterprises.Thusitcanbeseenthatifsmallandmedium・sizeenterpriseswanttogainsustainabledevelopmentinthecompetition,thekeyistolegallydecreasetax.Therefore,taxpayingbecomeasign讦icanttopicofcontrollingcosts.Thearticlefirstintroducethebasic

7、principleoftaxplarming,thenanalyzesthepresentsituationandnecessityoftaxplanningofsmallandmedium-sizedenterprises,andappliesthetheoreticalknowledgetoSJcompanyinordertodiscussexistentproblemsaswellasputforwardthecorrespondingsolutions.Finally,basedonthetaxplanningofSJcompan