摘要当下中小企业对我国经济发展的贡献已经不容忽视，其成长状况对我国经济增加与城乡就业率的提升都存在明显的影响。税费作为中小企业一个不可避免的义务责任，对中小企业的管理决议和经营成效都会造成一定的影响。伴随我国市场经济制度的逐步完善和税法制度越来越严谨，中小企业想要采取偷漏税等违规的方式来减轻税务负担，不但要承受法律打压的可能，而且它的信用也会受到很大的影响。所以采取税收筹划这样不违规的手段，通过对生产管理和财务行为的控制来减轻纳税费用，就变成了中小企业必需的抉择。86664

毕业论文关键词：税收筹划；财务管理；中小企业

Tax planning of Small and medium-sized Manufacturing enterprises

Abstract The contribution of small and medium-sized enterprises to China's economic development can not be ignored, the growth of China's economic growth and the employment rate of urban and rural areas have a significant impact。 As a small and medium-sized enterprises, the tax and fee is an inevitable obligation, and it will have a certain impact on the management and operation of SMEs。 Along with our country market economy system gradually perfect and tax system more and more rigorous, small and medium enterprises to take tax evasion and other illegal ways to reduce the tax burden, not only to withstand legal pressure may and its credit will have great influence。 So to take tax planning so that no illegal means, through the production management and financial behavior control to reduce the cost of tax, it has become a necessary choice for small and medium enterprises。

Key Words: Finance management; Small and medium-sized enterprises; Tax planning

目  录

0 引言 1

1绪论 1

1。1文献综述 1

 1。1。1国外对税收筹划的文献综述 1

1。1。2国内对税收筹划的文献综述 1

2 税收筹划的概念 2

2。1税收筹划的涵义及其与偷税、避税的区别 2

2。2税收筹划的内容、目标和成本 2

2。2。1 税收筹划的内容 2

2。2。2 税收筹划的目标 3

2。2。3 税收筹划的成本 4

3中小企业的税收筹划 5

3。1 中小企业进行税收筹划的必要性 5

3。2 中小企业进行税收筹划的有利条件 5

3。2。1 国家对中小企业的积极扶持 5

3。3。2 我国国家不断出台政策对中小企业进行保护 5

3。3 中小企业进行税收筹划的不利因素 6

3。3。1 经营者缺少依法缴税概念 6

3。3。2 中小企业税收筹划的根基薄弱 6

3。3。3 中小企业税收筹划人才缺乏 6

3。4 中小企业进行税收筹划的现实意义 7

4中小企业的税收筹划现状 7

4。1我国中小企业税收的现状 7

4。2中小企业税收筹划的主要问题