本科论文摘 要在经历了严重的金融危机之后，我国不少中小企业经济发展迅速，并且在我国市场经济上占比较大，但是由于对企业规模的限制和管理系统的不完善，导致其在避税方面存在了许多不足。如果企业采用合理避税这种策略来减少税负，那么企业可以节约大量资金，实现自身利益最大化。这样不仅可以加大企业所在行业的竞争力，而且还有利于企业未来的发展。企业进行合理避税之后，可以促进国家完善税收法规，也可以有利于合理配置资源和及时调整公司的产业结构。因此进行合理避税、科学纳税这一行为对于我国中小企业的而言，是有很重要的现实意义的。文章从合理避税的理论问题开始研究，并且结合相关的案例，对我国中小企业目前的税收现状进行了分析讨论，而且指出来了目前企业在合理避税中存在的问题，从而提出了合理避税相应的改进方案及措施。希望为今后国内中小企业合理避税提供一定的参考价值与借鉴意义。关键词：合理避税；发展趋势；避税方法；现状本科论文AbstractAfter the financial crisis, China's small and medium-sized enterprises have developed rapidly and account for a large proportion of the market economy. However, due to the restrictions on enterprise scale and imperfect management system, they have many shortcomings in tax avoidance. If enterprises adopt the strategy of reasonable tax avoidance to reduce tax burden, they can save lots of money and maximize their own interests. They can not only improve the industry competitiveness of enterprises, but also conducive to the long-term development of enterprises. Besides, enterprises' reasonable tax avoidance can promote us to improve tax laws and regulations, and also facilitate the rational allocation of resources and the adjustment of industrial structure. Therefore, for small and medium-sized enterprises in China, it is of great practical significance to tax avoidance and tax payment scientifically.Based on the theoretical study of reasonable tax avoidance, this paper analyzes the current tax status of China's small and ...
