“互联网+”时代中小企业税收筹划策略优化探索与分析

Exploration and analysis on optimization of tax planning strategies for SMEs in the era of“Internet plus”

中小企业是我国社会主义市场经济主体的重要组成部分,对增加就业岗位、拉动经济增长和拓展对外贸易具有重要的支撑作用。近年来,“互联网+”时代带来的信息化浪潮和数字化转型,在技术操作层面为中小企业丰富税收筹划措施、整合纳税业务链条提供了更多的条件和空间。通过阐述中小企业税收筹划的定义、特征和原则,分析了当前中小企业税收筹划存在的问题和困境,以“互联网+”时代税收新技术带来的机遇和挑战为切入点,提出中小企业税收筹划的优化策略和提升措施。

As an important part of China’s socialist market economy,small and medium-sized enterprises(SMEs)are significant for increasing employment,stimulating economic growth and expanding foreign trade.In recent years,the informatization wave and digital trans-formation brought by the“Internet plus”era have provided more conditions for SMEs to enrich tax planning measures and integrate tax business chain at the technical operation level.This paper expounds the definition,characteristics and principles of tax planning for SMEs,and analyzes the corresponding problems and difficulties.On this basis,it takes the opportunities and challenges brought by the new tax technology in the“Internet plus”era as the starting point,and proposes the optimization strategies and improvement measures for tax plan-ning of SMEs.