本科论文摘要在出现经济新常态的情况下,也有新常态出现在我国的税收制度当中,在一定程度上影响了我国中小企业的税收筹划。在我国市场经济不断发展的情况下,中小型企业能够发挥的作用不可忽视的,中小企业的发展水平能够非常直接的影响到我国的经济增长和城镇就业。但是在我国进一步开放市场经济的情况下,各个企业之间展开了越来越激烈的竞争,不断提升的成本以及难以融资等因素都对中小企业的发展形成了极大的制约,这样一来,中小企业必须通过对自身的管理水平进行提升以及将运营的成本降低等方式来对自己的核心竞争力进行提升,对于中小企业来说,其成本组成当中非常重要的一部分就是税收,从研究可行高效的税收筹划这一行为来强化企业成本的控制,成为了社会各界都非常关注的一个课题。因此,本文在新常态的背景下,首先对中小企业的界定以及特点进行了简要的概述,并且介绍了经济新常态与税收筹划之间的关系,以及经济新常态下的税收新常态。另外论述了经济新常态下中小企业税收筹划的必要性。最后,提出了中小企业税收筹划当中存在的问题,并提出合理化建议。关键词:新常态;中小企业;税收筹划本科论文AbstractIn the case of the emergence of a new normal economy, there is also a new normal in the tax system of our country, which to a certain extent affects the tax planning of small and medium-sized enterprises in our country. In the current market economy stable forward, small and medium-sized enterprises can play a role can not be ignored, the level of development of small and medium-sized enterprises can be very direct impact on China's economic growth and urban employment. However, in the case of further opening up the market economy in our country, more and more fierce competition has been launched among various enterprises. Increasing costs and difficulties in financing have greatly restricted the development of small and medium-sized enterprises. As a result, small and medium-sized enterprises must enhance their core competitiveness by improving their management level and reducing operating c...