浅议小微企业税收筹划措施

Discussion on Tax Planning about Small and Micro Enterprises

小微企业对于我国增加就业、服务经济具有重要作用,为了提高市场竞争力,提高经营管理水平和自觉纳税意识,开展税收筹划是一种有效方法;小微企业开展税收筹划可以根据企业自身特点、政府出台的最新税法、税法细则、修改意见等,同税务部门保持沟通,寻找税务代理机构的协助,制定税收筹划方案,同时,还需要注意防止发生违法行为如偷税漏税等。

Small and micro enterprise is important to increase employment and serve to economy.The tax planning is an effective method to improve market competitiveness and management level.When the small and micro enterprise develop tax planning,it can be based on the self- characteristics,recent tax law,tax law rules and changes in the tax law,etc.It can also maintain communication with tax depart-ment and look for assist of tax agency to draw up the tax planning.The irregularity must be forbidden such as tax evasion.