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减税降费政策背景下小微企业税务筹划问题研究

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本科论文摘 要在社会主义新时代中,小微企业的发展关系着地方经济的快速发展,对于我国这样一个人口及新增劳动力庞大的国家而言,作为 “蓄水池”和 “就业明星”的小微企业将在国家经济的发展中发挥着持续的作用,但是从当前我国小微企业发展的基本情况来看,其资金短缺、贷款难、产品销售难、税负重是摆在眼前的主要困境。为此,国务院减税降费新政开始逐渐实施起来,而本文将从减税降费政策的相关方面谈谈小微企业的税务筹划的问题,并提出相应的税务筹划方法,希望能够对小微企业有所帮助。 关键词:小微企业,减税降费,税务筹划本科论文Abstract In the new era of socialism, the development of small and micro enterprises is related to the rapid development of local economies. For a country like China with a large population and a large number of newly added labor, small and micro enterprises as "reservoirs" and "employment stars" will play a continuous role in the development of the national economy, but from the basic situation of the development of small and micro enterprises in China, the shortage of funds, the difficulty of loans, the difficulty of product sales, and the burden of taxation are the main dilemmas in front of us. Therefore, the State Council’s new tax reduction and fee reduction policy has gradually been implemented, and this thesis will discuss the tax planning of small and micro enterprises from the relevant aspects of tax reduction and fee reduction policies, and propose corresponding tax planning methods. Businesses are helpful. It is hoped that this thesis can help small and micro enterprises.Key words: Small and micro enterprise, Cut taxes and administrative fees, Tax planning本科论文目 录前 言..........................................................................................................................................................11 小微企业税务筹划相关理论概述....................................

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减税降费政策背景下小微企业税务筹划问题研究

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