山东科技大学学士学位论文摘要零售业中小型企业对于我国经济发展人民生活水平的提高有重要作用也是促进经济增长的主要纳税主体之一。而零售业中小企业整体税收筹划水平不高，降低了零售业中小企业的利润，影响了其竞争力。通过税收筹划可以增强零售业中小企业企业竞争能力，增加企业的可支配收入，实现供给侧改革，获得最大化的税收利益。本文以零售业中小企业作为研究对象，在阐述税收筹划必要性的前提下，针对税收筹划意识淡薄，税收筹划水平低，专业人才匮乏的问题。通过增强税收筹划意识，纳税人身份的选择，具体税种筹划，税收筹划制度的建立等方面提出解决对策。关键词：税收筹划；零售业中小企业；税收筹划制度Retailsalesofsmallandmedium-sizedenterprisetaxplanningAbstract:Retailsalesofsmallandmedium-sizedenterprisesfortheeconomicdevelopmentofourcountrypeople'simportantroleintheimprovementoflivingstandards,isalsooneofthemaintaxesistopromoteeconomicgrowth.Retailsalesofsmallandmedium-sizedenterprisestaxplanninglevelisnothigh,零售业中小企业税收筹划reducestheprofitsofsmallandmedium-sizedretailenterprises,affecteditscompetitiveness.ThroughtheRetailsalesofsmallandmedium-sizedenterprisestaxplanningcanenhanceretailenterprisecompetitionability,increasethedisposableincomeoftheenterprise,realizethereformofsupplyside,maximizetaxbenefit.Retailsalesofsmallandmedium-sizedenterprisesastheresearchobject,basedontheretailonexpatiatingthenecessityoftaxplanning,inviewoftheweakconsciousnessoftaxplanning,taxplanninglevelislow,lackofprofessionaltalents.Bystrengtheningtheconsciousnessoftaxplanning,thechoiceofthetaxpayeridentity,specifictaxplanning,theestablishmentofthetaxplanningsystemaspectsofcountermeasureswereputforward.Keywords:Taxplanning;Retailsalesofsmallandmedium-sizedenterprises;Taxplanningsystem目录1引言..................................................................................11.1问题的提出................................................................................11.2国内外研究状况........................................................................11.3研究内容与结构........................................................................31.4研究思路与研究方法................................................................42相关理论..........................................................................5山东科技大学学士学位论文2.1税收筹划的相关概念................................................................52.2税收效应理论............................................................................62.3税收契约论................................................................................73零售业中小企业税收筹划的必要性与存在的问题......93.1零售业中小企业税收筹划的必要性........................................93.2零售业中小企业税收筹划存在的问题..................................114零售业中小企业税收筹划的具体做法........................144.1加强企业纳税筹划理念..........................................................144.2零售业中小企业纳税筹划的一般方法..................................154.3企业税收筹划制度的建立......................................................215结论................................................................................24参考文献...........................................................................25致谢...................................................................................27附录...................................................................................
