中小企业税收筹划

STRACT

WiththeeoniinuousdeveloPmentofmarketeeonomy,thesmallandmedium enterprisesPlayedasignifieantroleinincreasingemPloymeniandPromoting nationaleconomievitality,ete.Thetaxation15alegalobligationinthe develoPmentProeess,withtheeonstantimProvementofthetaxsystem,redueethe taxburdenandmax加izebusinessvaluehavebeeomethefocusPoinisofSME managers.OwingtodrawbaeksofSME,taxPlanning15stillnotPoPularinsmall andmediumenterprises,evenifsomeSMEearryoutthetaxPlanning,mostended infailure.

一Basedonthe一analysisofthefeasibilityandnecessityofSMEtaxPlanning, combiningthecharaeteristiesofSME,thisPaPerexPlainshowtousetaxPlanning methodstomaximizetheente印rise.valuetbloughsPeeificexamPlesfromthlee proeesses.ThieeProcessesare.elaboratedinthispart:settingup,finaneingand oPerating.ThisPaPerattemPtstostudytaxPlanningforSMEinthefollowingfour aSPects.

ThefirstPart,theIntroduction,maiulydiseussestheresearchbackgroundand significaneeofstudies,andintrodueesthedeveloPmentandProduetioninandout ofChina,andPresenistheresearchcontenisandmethods.

TheseeondPart,describesthebasietheoryoftaxPlanningforSME.ThisPart diseussesthedefinitionofsmallandmediumenierprisesathomeandabroad, deseribesthebasietheoryoftaxPlanning,analyzesthefeasibilityandnecessityfor taxPlanning,analyzesthecharacteristiesoftheSMEtaxPlanning. ThethirdPart,deseribestheeontentsandmethodsoftaxPlanmngforsmall andmediumenterprises.ThisPartfoeusesontheeontentsandmethodsoftax PlanningforSMEwiththeeharacteristiesandeases.ThreeProeessesare elaboratedinthispart:setting即,finaneingandoperating.IntheoPeratingProeess, throughtheaPPlicationoftheequilibriumPoint,fourdifferenttyPesoftaxesare

冬

elearlydefinehowtodotaxPlanning,taxesare

elassifiedasvalue一addedtax,eonsumPtiontax,Personalineometaxandeorporate ineometax.TheforthPart,describestheProblemsandstrategiesofSMEinChina fortaxPlanning,ProPosesthesolutionsfortaxPlanningwhiehthesmalland mediumenterpriseshaveProblems.

ThefifthPart,deseribestheeonclusionandoutlook.TheSMEtaxPlanning15 feasibleandneeessary,themediumenierpriseseanmakethedecisionfasterbythe critiealPoinis.

InthisPaPer,PutsforwardsomesPeeifietaxPlanningdesignideasand measuresWhiehresPondtoissuesoftaxPlan-ningfortheeharaeteristies.Owingto thelimitedeaPacity,thisPaPerdoesnotmeniionthetaxPlanningrisksofSME, lackofeomPrehensiveness,WhichrequirestodeePentheresearehandPraeticein thefolure.

Keywords:SME,介XPlanning,介Xes

目录

1绪论..............................................................................................,,1

1.1研究背景与意义...............................................#######################################,,1

1.1.1研究背景....................................................................................#.#..###,,1

1.1.2研究意义................................,,,...................................###.....#.########,,2

1.2文献综述....................................................................................##.....#.....##,,2

1.2.1国外关于税收筹划的文献综述,,-...,,,...,,,.............................,,2

1.2.2国内关于税收筹划的文献综述....................,,,.............................,,3

1.3研究内容及方法................................................#######################################,,4

1.3.1研究内容....................................................................................###....#,,5

1.3.2研究方法........................................................................................,,,,5

2中小企业税收筹划基本理论研究..............................................,,6

2.1中小企业的界定...................................,,,........###################################一6 2.1.1国外目前对中小企业的界定............................................................,,6

2.1.2我国对中小企业的界定....................................................................,,7

2.1.3我国中小企业的特点.......................,,,!.............,,!,!,二,!,,..,,!..,,,7

2.2税收筹划的基本理论...............................................................................,,8

2.2.1税收筹划的涵义及特征....................................................................,,8

2.2.2税收筹划的原则................................................................................,,9

2.2.3税收筹划的方法...........................................##.##################################,,9 2.3中小企业税收筹划的必要性和可行性,.........................................,,,.,-.10

2.3.1中小企业税收筹划的必要性..........................................................,,n

2.3.2中小企业税收筹划的可行性..........................................................,,12

2.4中小企业税收筹划的特点.....................................................................,,13

3我国中小企业税收筹划的内容和方法....................................,,15

3.1中小企业创建环节税收筹划的内容和方法.,...,,,,.,!,.....,,,二-.......,,15

3.1.1组织机构设立形式的税收筹划....................................................,,,.15

摘它石3丈

随着我国市场经济的不断发展,中小企业在增加就业!-促进国家经济活

力等方面,起到了很大的促进作用"税收作为中小企业的一项法定义务,随

着税收制度的不断完善,通过税收筹划降低企业税负!实现企业价值最大化

己成为中小企业管理者关注的焦点"由于中小企业自身条件的制约,税收筹

划尚没有在中小企业中普及,即使实施了税收筹划的中小企业,由于各种因

素的影响,大都以失败告终"

本文通过对中小企业税收筹划的可行性和必要性的分析,结合中小企业

的特点,通过具体的案例,从创建!融资以及经营环节阐述如何采用税收筹

划方法实现企业价值最大化"

本文从以下五个方面对中小企业的税收筹划进行研究:

第一部分,绪论"主要阐述中小企业税收筹划的研究背景与意义,介绍

国内外研究成果,说明本文的研究内容和方法"

第二部分,中小企业税收筹划基本理论研究"论述了国内外对中小企业

的界定,阐述了税收筹划的基本理论,对中小企业税收筹划的可行性与必要

性进行了分析,最后分析了中小企业税收筹划的特点"

第三部分,我国中小企业税收筹划的内容和方法"本文从中小企业的特