摘 要中国社会主义市场经济建设过程中，中小型企业所发挥的作用是功不可没的。中小企业是中国市场经济的最重要内容之一，依法进行纳税是任何企业都要履行的义务。只要不违反国家的法律法规，对税收进行合理规避这是任何一个中小型企业都会遇到的事项。因为企业经济的目标就追求利润的最大化，合理避税是科学而有效的税负规避与减免的方式，更是国家的法律法规所允许的一种形式。只有对筹划税务的操作流程进行规范，确保共更加严谨、合理与科学，才可以促进经济效益在最大程度上实现。本篇论文着眼于中国的中型企业和小型企业税务的筹划，依据其内部与外部环境，对税务筹划的现状进行分析，厘清筹划进程中呈现出的主要问题和症结，然后综合微观与宏观层面提出解决问题的对策。关键词：中小企业，税务筹划，现状，对策AbstractIn the process of China's socialist market economy construction, the role played by small and medium-sized enterprises is indispensable. Small and medium-sized enterprises (SMEs) are one of the most important parts of China's market economy. It is the duty of any enterprise to pay taxes according to law. As long as it does not violate the laws and regulations of the state, the reasonable avoidance of tax is a matter that any small and medium sized enterprise will encounter. Because the goal of enterprise economy is to maximize profits, reasonable tax avoidance is a scientific and effective way to avoid tax, and is a form permitted by the laws and regulations of the state. Only by regulating the operation process of tax planning and ensuring that it is more rigorous, reasonable and scientific can the economic benefits be realized to the greatest extent. This thesis focuses on Chinese of medium-sized and small enterprises tax planning, according to the internal and external environment, the analysis of the present situation of tax planning, clarify the main problems and the crux of the problem appeared in the process of p...
