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AbstractIntheprocessofChina'ssocialistmarketeconomyconstruction,theroleplayedbysmallandmedium-sizedenterprisesisindispensable.Smallandmedium-sizedenterprises(SMEs)areoneofthemostimportantpartsofChina'smarketeconomy.Itisthedutyofanyenterprisetopaytaxesaccordingtolaw.Aslongasitdoesnotviolatethelawsandregulationsofthestate,thereasonableavoidanceoftaxisamatterthatanysmallandmediumsizedenterprisewillencounter.Becausethegoalofenterpriseeconomyistomaximizeprofits,reasonabletaxavoidanceisascientificandeffectivewaytoavoidtax,andisaformpermittedbythelawsandregulationsofthestate.Onlybyregulatingtheoperationprocessoftaxplanningandensuringthatitismorerigorous,reasonableandscientificcantheeconomicbenefitsberealizedtothegreatestextent.ThisthesisfocusesonChineseofmedium-sizedandsmallenterprisestaxplanning,accordingtotheinternalandexternalenvironment,theanalysisofthepresentsituationoftaxplanning,clarifythemainproblemsandthecruxoftheproblemappearedintheprocessofplanning,andthenintegratedthemicroandmacrolevelputforwardthecountermeasurestosolvetheproblem.Keywords：Smallandmedium-sizedenterprises,Taxplanning,Statusquo,Countermeasures目录一、前言............................................................1二、税务筹划的概况和特点............................................1(一)税务筹划的概况..............................................1（二）税务筹划的特点............................................2三、中小企业税务筹划的现状....................................................................................3（一）中小企业的财务人员对税务筹划缺乏专业能力..................3（二）会计执行政策不够严密......................................3（三）管理不规范造成风险较大....................................3（四）纳税代理机构发展过于缓慢..................................4（五）税收征管水平不规范........................................4（六）税收法律法规不健全........................................5四、推动中小企业税务筹划发展的对策....................................................................5（一）规范会计核算基础工作、引进相关精英人才....................5（二）加强企业内部管理活动、遵循成本效益原则....................6（三）促进税收制度的完善........................................6（四）完善税务筹划相关法律法规..................................7（五）严格根据中小企业的发展阶段核定征税范围....................7（六）税收优惠政策必须规范化....................................7五、结论........................................................................................................................8致谢............................................................................................................................9参考文献.......
