中小型企业有关税务筹划问题新思考

New Exploration on Tax Plan in Middle and Small-scale Enterprises

税务筹划是企业一项重要的财务管理工作。但是,由于种种主客观因素的制约,中小企业在税务筹划工作中存在着一些问题,直接影响了企业的经济效益和社会效益。本文以目前中小企业在税务筹划中存在的问题为出发点,论述了中小企业的税务筹划策略以及对税务筹划问题的一些思考。

Tax plan is an improtant part of financial management for enterprises, however, restricted by many subjective or objective factors, there do exist many problems in the middle and small-scale enterprises, which directly influences their ecnomic and social benefit. The paper discusses strategies on tax plan in enterprises and hereby presents some extending consideration for reference.