会计-浅析企业所得税纳税筹划在中小企业中的应用论文设计

浅析企业所得税纳税筹划在中小企业中的应用 摘 要：本文首先阐述了中小企业所得税纳税筹划的相关概念、特点及意义，通过分析中小企业所得税纳税筹划在企业中的应用现状，针对中小企业所得税纳税筹划存在的不足，结合相应的讨论与分析，力所能及地提出一些普遍适用的建议和方法。旨在通过企业所得税纳税筹划在中小企业中应用的不断更新与完善，使得合理合法的纳税筹划不仅可以帮助企业取得节税上的利益，同时还能提高中小企业在市场经济中的竞争能力。所以，对中小企业来讲，准确地了解纳税筹划的意义，钻研纳税筹划的法子，规避纳税筹划的风险拥有很重要的意义。 关键词：中小企业；企业所得税；纳税筹划Analysis on the Application of Enterprise Income Tax Planning in Small-and-Medium - sized EnterprisesAbstract: This paper first discusses the related concepts, characteristics and significance of the tax planning of the income tax in small and medium-sized enterprises. Through the analysis of the application status of the enterprise income tax planning in the small and medium-sized enterprises, this paper analyzes the shortcomings of the income tax planning of small and medium-sized enterprises, combined with the corresponding discussion and analysis to make some general recommendations and methods. It is aimed at improving the application of enterprise tax and tax planning in small and medium-sized enterprises so that reasonable tax planning can not only help enterprises to obtain the benefits of tax savings, but also improve the competitiveness of small and medium-sized enterprises in the market economy. Therefore, for small and medium enterprises, the correct understanding of the significance of tax planning, to study tax planning method, to avoid the risk of tax planning is of great significance.Key words: Small and Medium - sized Enterprises; Enterprise Income Tax; Tax Planning目 录一、引言………………………………………………………...