中小企业税务筹划探析

An Initial Analysis of the Tax-planning in the Small-and Medium-Sized Enterprises

税收作为国家宏观经济调控的手段,调控作用愈来愈明显,为企业税务筹划提供了施展的空间,尽管中小企业税务筹划的主观愿望是为减轻税负,客观上却促进了中小企业在国家税收杠杆引导下,走优化产业的道路,反过来,对完善税法又起到了促进作用。使中小企业正视税务筹划、区分偷税、漏税以正确选择合法的税务筹划方法。

As the national macro-economic control measure, tax revenue plays a more and more important role in controlling. It helps enterprises to develop their tax-planning. Although tax-planning by small-and medium-seized enterprises intends to reduce the tax burdens, it promotes those enterprises to optimize the industry under the direction of the national tax lever objectively. Furthermore, tax revenue is good to perfect the tax law, and it can make the small-and medium-sized enterprises take tax-planning seriously to distinguish tax evasion and tax dodging and to choose correctly the legal way of tax-planning.