税收优惠政策背景下小微企业税收筹划研究

Research on Tax Planning for Small and Micro Enterprises under the Background of Tax Preferential Policies

社会经济转型发展背景下,小微企业对国民经济的贡献日益凸显,是国民经济发展的重要组成部分之一。当前,小微企业面临着激烈的社会经济竞争环境,国家为扶持小微企业的经营发展,出台一系列的税收优惠政策,以此来帮助小微企业降低不必要成本支出,增强其市场竞争能力。税收优化政策背景下,小微企业应正确分析税收筹划现状和问题,对增值税、所得税进行科学合理筹划,最大化享受国家税收优惠政策,减少其经济负担,促进小微企业健康稳定发展。

In the context of socio-economic transformation and development,the contribution of small and micro enterprises to the national economy is becoming increasingly prominent,and they are one of the important components of national economic development.Currently,small and micro enterprises are facing a fierce socio-economic competition environment.In order to support their business development,the government has introduced a series of tax preferential policies to help them reduce unnecessary cost expenditures and enhance their market competitiveness.In the context of tax optimization policies,small and micro enterprises should correctly analyze the current situation and problems of tax planning,scientifically and reasonably plan value-added tax and income tax,maximize the enjoyment of national tax preferential policies,reduce their economic burden,and promote the healthy and stable development of small and micro enterprises.