中小企业纳税筹划存在的问题及对策

Existing Problems and Countermeasures of Tax Planning of Small and Medium-Sized Enterprises

在新的市场经济环境中,国家推出了一系列促进中小企业发展的财政政策,使中小企业的数量不断增加,为国家提供了大量的财政收入。中小企业想要实现长久发展,除了“开源”,即扩大生产经营规模,还要“节流”。纳税筹划作为“节流”的主体,成为中小企业规范会计制度、树立风险意识、获得货币时间价值的必然选择。论文分析了我国中小企业纳税筹划的特点、必要性以及中小企业在纳税筹划方面存在的问题,提出了切实可行的对策。

In the new market economy environment,China has launched a series of financial policies to promote the development of small and medium-sized enterprises,which has increased the number of small and medium-sized enterprises and provided a large amount of financial revenue for the country.Small and medium-sized enterprises want to achieve long-term development,in addition to"open up the source",that is to expand the scale of production and operation,but also"regulating the flow".As the main body of"saving money",tax planning has become an inevitable choice for small and medium-sized enterprises to standardize accounting system,establish risk awareness and obtain time value of money.This paper analyzes the characteristics and necessity of tax planning of small and medium-sized enterprises in China and the problems existing in tax planning of small and medium-sized enterprises,and puts forward practical countermeasures.