中小企业税收筹划问题探讨

On Tax Planning of Minor Enterprises

税收筹划可以缓解企业的资金压力、减少企业的税务风险和提高企业的财务管理水平。但是,在实际工作中税收筹划成为中小企业管理决策内容的还很少。这既有外部环境的因素,也有企业自身的原因。加强中小企业税收筹划,国家要完善税收征管,企业要对税收筹划予以足够的重视,提高财务人员进行税收筹划的能力和借助社会中介机构的力量。同时,中小企业进行税收筹划应注意相关的一些问题。

Tax planning can reduce fund pressure and tax risks, and improve financial management of the minor enterprises. However, tax planning hardly has occurred in minor enterprise management, which not only due to external environment elements, but also factors of enterprise itself. In order to enhance tax planning, the government should improve taxation management, and enterprises should emphasize tax planning, and the financial staff should improve their ability of tax planning and borrowing strength from social agencies. Meanwhile, minor enterprises should be aware of some related issues.