基于企业生命周期的中小企业税收筹划

SMEs’ Tax Planning Based on the Life Cycle

中小企业的重要地位和作用已被世界各国所公认,大力发展中小企业己成为各界的共识。中小企业要在激烈的竞争中立于不败之地,必须强化自身内部管理,降低经营成本,提高经济效益。而成功的税收筹划不仅可以降低企业纳税成本,而且有助于中小企业加强财务管理,改善经营方式,培养纳税意识和增加后续税源等。基于此,文章从企业生命周期的角度来研究中小企业税收筹划问题。

The important status and role of the SMEs have been recognized by all countries in the world. To develop SMEs have become the consensus all over the world. The SMEs must strengthen their internal management,reduce operating costs and increase economic efficiency to servive in the fierce competition. Successful tax planning can not only reduce the tax, but also can strengthen their financial management, improve their operating management, train their awareness of taxing and increase following tax sources. For these reasons, this article studies the issue of tax planning from the business point of view on the life cycle of SMEs.