基于中小企业视角下的税收筹划研究

Study on Tax Planning Based on the Perspective of Small and Medium-sized Enterprises

如何提高净利润一直是中小企业的核心问题。若能合理使用税收筹划方法,无疑可以帮助中小企业有效地降低财务成本,增加利润。首先介绍了税收筹划的概念及原则,并分析了我国中小企业税收筹划存在的问题,最后结合实际情况,提出适合于中小企业的税收筹划方法。

How to maximize the net profit is the core question for small and medium enterprises. Reasonable tax planning can contribute to the reduction of financial cost and increase of tax. First, the concepts and principles of tax planning were introduced, and the questions faced by these enterprises were analyzed. At last, a method of tax planning was proposed in accordance with the real situation.