【正文】 四川大學錦城學院本科畢業(yè)論文 中小企業(yè)稅務籌劃 I 中小企業(yè)稅務籌劃 專業(yè)：會計學 學生： 指導老師： 摘 要 改革開放以來，我國中小企業(yè)得到了蓬勃發(fā)展，在促進經濟增長、增加就業(yè)和國際貿易等方面做出了重要貢獻。隨著中國經濟快速穩(wěn)健的發(fā)展，中小企業(yè)成為國民經濟增長不可缺少的一股中堅力量。 我國各種稅務政策及法律規(guī)定不斷革新，規(guī)劃中小企業(yè)稅收籌劃方式對于提高中小企業(yè)經濟效益，減輕稅負成本保證企業(yè)健康發(fā)展具有非常重要的意義。 在市場經濟條件下，稅務籌劃貫穿于企業(yè)經濟活動的全過程，對企業(yè)的生產經營成果起著舉足輕重的作用。國內市場經濟政策的不斷調整，讓中小企業(yè)更加注重到自身企業(yè)的稅務籌劃。作為納稅人的中小企業(yè)，如何做到既不違反國家法律又能減輕企業(yè)稅負，進行合理的稅務籌劃是一種有效手段。 本文主要從稅務籌劃的概念、現(xiàn)狀、存在的風險、對策和建議、影響等方面進行闡述。概述了納稅籌劃的概念、原則以及進行納稅 籌劃的意義；明確了中小企業(yè)進行納稅籌劃的目標；分析了當前企業(yè)稅務籌劃的局限性、現(xiàn)狀、存在的風險；提出了企業(yè)稅務籌劃的對策、基本方法以及會計政策在納稅籌劃中的應用。本文以中小企業(yè)稅務籌劃為主要研究對象，根據(jù)我國實際情況，主要從會計的角度對其進行探討?？蔀橹行∑髽I(yè)進行納稅籌劃時提供參考。 關鍵詞： 中小企業(yè) 納稅籌劃 會計政策 經濟利益 四川大學錦城學院本科畢業(yè)論文 中小企業(yè)稅務籌劃 II Small and mediumsized enterprise tax planning Major: accounting Major:Accounting Student: Supervisor: Abstract Since the reform and opening up, China39。s SMEs has been booming in terms of promoting economic growth , increasing employment and international trade has made important contributions . With the fast and steady development of China39。s economy , economic growth SMEs to bee an indispensable backbone . Of various tax policies and legal requirements innovation , planning SME tax planning ways to improve economic efficiency for SMEs , reducing tax costs to ensure the healthy development of enterprises has very important significance. In a market economy, corporate tax planning throughout the whole process of economic activities , the operating results of the pany39。s production plays an important role . Continuous adjustment of the domestic market economic policies , so pay more attention to small and medium enterprises in their tax planning . As a taxpayer SMEs , how to do without violating state laws can reduce the corporate tax burden , a reasonable tax planning is an effective tool. This article from the conceptual aspects of tax planning , status, risks , and countermeasures and suggestions , impact elaborate. An overview of the concept of tax planning , tax planning principles and meaning 。 clear SME tax planning objectives 。 analyzes the limitations of corporate tax planning , status, risks currently exist 。 proposed corporate tax planning strategies , the basic the accounting policies and methods of application in tax planning . In this paper, the SME tax planning as the main object of study , according to China39。s actual situation, mainly discussed from the perspective of its accounting . SMEs provide a reference for tax planning . Key words： SMEs Tax planning accounting policies economic interests 四川大學錦城學院本科畢業(yè)論文 中小企業(yè)稅務籌劃 III 目 錄 1. 導論 .......................................................................................................................................... 1 選題背景 ......................................................................................................................... 1 文獻綜述 ......................................................................................................................... 1 2. 中小企業(yè)稅務籌劃概述 .......................................................................................................... 2 稅務籌劃的概念 ............................................................................................................. 2 中小企業(yè)稅收籌劃的現(xiàn)狀 ............................................................................................. 2 稅務籌劃的原則 ............................................................................................................. 3 中小企業(yè)進行稅務籌劃的原因 ..................................................................................... 4 中小企業(yè)進 行稅務籌劃的可行性分析 ......................................................................... 4 中小企業(yè)進行稅務籌劃目標 ......................................................................................... 5 3. 增強中小企業(yè)稅收籌劃能力的對策和建議 .......................................................................... 6 稅務籌劃風險的定義與特征 ......................................................................................... 6 中小企業(yè)進行稅收籌劃的必要性 ................................................................................. 6 中小企業(yè)稅收籌劃的的風險防范 ................................................................................. 7 內部環(huán)境方 面的措施 ..................................................................................................... 8 外部環(huán)境方面的措施 ..................................................................................................... 9 中小企業(yè)稅收籌劃的基本方法 ..................................................................................... 9 會計政策選擇在稅收籌劃中的運用 ........................................................................... 11 4. 中小企業(yè)稅收籌劃帶來的影響 ............................................................................................ 12 稅收籌劃對中小 企業(yè)的影響 ....................................................................................... 12 稅收籌劃對國家稅收的影響 ....................................................................................... 12 5. 結論 ........................................................................................................................................ 13 參考文獻 ....................................................................................................................................... 14 致 謝 ....................................................................................................................................... 15 四川大學錦城學院本科畢業(yè)論文 中小企業(yè)稅務籌劃 1 1. 導論 選題背景 改革開放以來，我國中小企業(yè)得到了快速發(fā)展，在促進經濟增長、提供就業(yè)崗位以及國際貿易這些方面做出 了重要貢獻。在全球經濟一體化的趨勢下，中小企業(yè)必須發(fā)揮相對技術優(yōu)勢、地區(qū)優(yōu)勢、內部化優(yōu)勢，加快國際化經營的步伐，為我國經濟的穩(wěn)健快速增長做出更大的貢獻。中小企業(yè)國際化經營是中小企業(yè)發(fā)展到一定階段的客觀需求，也是中小企業(yè)走向成熟的重要標志。企業(yè)國際化經營已成為現(xiàn)代世界經濟的一種歷史潮流，假如我國中小企業(yè)不能適應這一潮流或對新的形勢無動于衷，將