后疫情时代税收优惠政策下小微企业所得税纳税筹划——以X企业为例

Tax planning for small and micro enterprises under preferential tax policies in the post-epidemic era:taking an example of Enterprise X

小微企业是我国就业的主力军,也是社会培养创新能力的基地之一。新冠疫情暴发后,我国大部分小微企业的生存和发展逐步陷入困境,为此,国家出台了一系列减轻小微企业税负的税收优惠政策。文中从小微企业的企业所得税纳税筹划原理出发,结合国家针对小微企业减税降费的优惠政策,分析企业所得税纳税筹划空间。在此基础上,以X公司为例,对小微企业的所得税纳税筹划路径和具体实施方案进行实际应用,对在纳税筹划中存在的问题提出具有针对性的改进建议和措施。

The small and micro enterprises are the main force of employment in China,as well as one of the bases for the society to cultivate innovation ability.After the outbreak of COVID-19,the survival and development of most of small and micro enterprises in China has gradually fallen into difficulties.To this end,the government has newly introduced and extended a series of existing tax preferential policies.This paper uses these policies as a reference,starting from reducing the tax payable and delaying the occurrence of tax obligations,based on the common corporate income tax planning issues in the operation of small and micro enterprises,and proposes some taxation that is applicable to them to a certain extent.The planning measures are intended to provide a reference for the actual tax planning process of small and micro enterprises,and put forward targeted improvement suggestions and measures for the problems existitn in tax planning.