中小企业纳税筹划问题及解决路径研究

Research on the Problems and Solutions of Tax Planning of Small and Medium-Sized Enterprises

中小企业进行合理的纳税筹划对其发展具有重大的意义,但由于中小企业自身具有一定的局限性,同时受到外部很多因素的影响,使得中小企业纳税筹划存在着很多问题,这将会影响到企业的正常发展。论文通过分析中小企业进行合理纳税筹划的意义、中小企业在进行纳税筹划中遇到的问题以及面对这些问题中小企业应当做出的应对措施,旨在为中小企业进行合理的纳税筹划,使其发挥出降低企业税负、促进企业发展的作用提供一定的参考依据。

Reasonable tax planning is of great significance to the development of small and medium-sized enterprises.However,due to the limitations of small and medium-sized enterprises and the influence of many external factors,there are many problems in the tax planning of small and medium-sized enterprises,which will affect the normal development of enterprises.This paper analyzes the significance of reasonable tax planning for small and medium-sized enterprises,the problems they meet in tax planning and the countermeasures they should make in the face of these problems.The purpose is to provide some reference for small and medium-sized enterprises to carry out reasonable tax planning,so that it can play a role in reducing enterprise tax burden and promoting enterprise development.