中小企業(yè)稅收籌劃本科畢業(yè)論文-展示頁
2025-07-07 02:43本頁面
【正文】 sized Enterprise Tax Planning學生姓名：xxxx指導老師：xx所在院系：xxx學院所學專業(yè)：會計研究方向： 稅收籌劃 xxx 大 學中國xxxxxx年x月III摘 要改革開放30年以來，我國中小企業(yè)在國民經(jīng)濟中發(fā)揮著越來越重要的作用，并且己經(jīng)成為經(jīng)濟發(fā)展不可或缺的組成部分，其發(fā)展水平對我國經(jīng)濟增長與城鎮(zhèn)就業(yè)水平的提高均具有顯著的影響，同時中小企業(yè)也將成為我國未來財政收入的主要來源。隨著我國市場經(jīng)濟體制的健全與稅收法制化的不斷完善，國家對企業(yè)涉稅違法犯罪處罰力度的不斷強化，企業(yè)企圖利用偷逃稅來減少稅收支付成本所面臨的風險不斷增大，代之而起的是稅收籌劃這一合理合法的節(jié)稅措施正逐步進入我國企業(yè)的視野。因此，從經(jīng)濟學理論出發(fā)，研究我國中小企業(yè)的納稅籌劃問題有很深的經(jīng)濟理論價值和社會現(xiàn)實意義。關鍵詞：中小企業(yè) 稅收籌劃 防范和化解納稅風險 企業(yè)財務管理AbstractSince the beginning of reform and opening up 30 years ago, small and mediumsized 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 bee the principal source of future state revenue. Therefore, how to reduce operational cost, increase profits and improve core petitive power of small and mediumsized enterprises has bee one of the hot topics in the terrain of economics research. In pany with the improvement of market economy system and legislation of taxation laws as well as enhancement of punishment on taxrelated 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 planning es 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 mediumsized enterprises, there are plenty of factors (such as irregular governing structure, low level of financial management, shortage of taxrelated talents, etc.) restricting tax planning of small and mediumsized enterprises, tax planning of China small and mediumsized enterprises is still in the initial stage. Therefore, from the view of economic theories, research of tax planning of China small and mediumsized 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 mediumsized 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.Key word：Small and mediumsized enterprise Tax planning To guard against and dissolve the tax risk Enterprise financial management目
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