摘要：本文基于我国现行的小微企业优惠政策等相关规定，在深入剖析国内外优秀文献的基础上，对我国目前的小微企业纳税筹划做出了深入而细致的研究：首先，本文详细介绍了该课题的选题背景及意义、整合并评述了国内外的相关研究现状；其次，在对纳税筹划等概念进行界定的基础上，详细阐述了小微企业税策划的原则及方法；然后，以当前的税收征管为背景，提出了小微企业纳税筹划的具体方法，本文认为可以从小微企业初创期、成长期、成熟期三个角度进行策划；最后，文章补充了小微企业纳税筹划的建议及未来展望。

关键词：小微企业；纳税筹划；风险

Tax planning for small micro enterprises

Abstract：In this paper, based on the preferential policies and other related regulations for small micro enterprises, on the basis of extensive reference outstanding research results at home and abroad, to our country current tax planning for small micro enterprises to make a deep and detailed study: Firstly, this paper introduces the background and significance of the topic, and discusses the status quo of relevant research at home and abroad; Secondly, on the basis of the definition of value added tax planning, the principle and significance of

tax planning for small micro enterprises are elaborated in detail; Then, against the background of the current tax collection and administration, put forward the concrete ideas of tax planning for small micro enterprises, this paper argues that can from the initial small micro enterprises, the growth period, and the mature period describe tax planning; Finally, the paper supplements the proposal and future development of small micro enterprise tax planning.

Keywords: Small micro enterprise; Tax planning；Risk

目录

0引言 6

1小微企业纳税筹划的概况 7

1.1小微企业概念 7

1.2小微企业纳税筹划背景 7

1.3小微企业纳税筹划的目的和意义 8

1.3.1小微企业纳税筹划的目的 8

1.3.2小微企业纳税筹划的意义 8

1.4国内外研究现状 9

1.4.1国外研究现状 9

1.4.2国内研究现状 10

1.5研究方法 11

1.5.1文献研究法 11

1.5.2现场访谈法 11

1.5.3定量分析法 11

1.5.4规范分析 12

2小微企业纳税筹划的特点与方法 12

2.1小微企业纳税筹划的含义和特点 12

2.1.1小微纳税筹划的含义 12

2.1.2小微企业纳税筹划的特点 12

2.2小微企业纳税筹划的方法 13

2.2.1降低计税依据 13

2.2.2降低适用税率 13

2.2.3增加可抵扣税额 13

2.2.4直接减免税额 14

2.2.5推迟纳税时间 14

2.2.6规避或转换纳税义务 14

3A企业现状及涉税问题