内容摘要：自我国 1978 年实施改革开放政策以来，经济实力不断增强，为国内企业的发展提供了滋润土壤。借着这股浪潮，许多中小企业开始迅猛发展。这些企业在我国经济发展的各个环节中起到了不可替代的作用，同时为社会提供了大量的就业机会，维护了我国社会的稳定。在我国税收体制日趋完善的背景下，这些中小企业若想减少税收带来的巨大压力，管理者必须将税收筹划问题列为今后企业发展的一项重点内容。在企业投入固定成本、收入、费用的运行过程中，其纳税金额的多少将直接影响到公司的利润。因此，减少企业纳税就成为了提高自身效益的首要选择，税收筹划问题也将越来越多的进入企业管理者们的视野。关键词：中小企业 税收筹划 对策Abstract:Since the reform andopening up, some small andmedium-sized enterprises in China isdeveloping rapidly, and the status and role in the development of thenational economy is becoming more and more significant. Small andmedium-sized enterprises to realize the re employmentof theunemployed labor force has made outstanding contributions, largelysafeguard social stability. Along with our country tax administrationmechanism and tax law improvement, business activities in the future,small and medium-sized enterprises to achieve the minimum tax cost,tax planning isbound to enter the small and medium-sizedenterprise managers have to consider the schedule. This is because,on the one hand, steal the cost and risk of tax evasion will be moreand more high; on the other hand, with the increasingly fierce marketcompetition among enterprises in future, the cost of competition willenter a white hot stage. For an enterprise, based on income,cost,cost of the enterprise, the net profit after tax, which returns toshareholders and the amount of tax for each change. Therefore, inorder to increase their income, and strive to reduce taxes has becomea kind of instinct of the enterprise, so the tax planning has becomethe primary...
