减税降费背景下中小企业纳税筹划研究

Research on Tax Planning for Small and Medium-Sized Enterprises Under the Background of Tax and Fee Reduction

新时期,我国高度重视转变政府职能。随着“放管服”改革的不断推进,税收优惠政策也正逐步深入,使得企业的实际税收负担大大减轻,为公司的发展创造了良好的机遇和环境。实施税收筹划,既可以在一定程度上满足有关法律规定,又可以获得相应的税收政策,这也是当前我们亟待解决的一个重要问题。文章从有关税务减免的政策入手,对目前在实施减税和降低税费方面所要做的优惠措施进行探讨,以期减轻企业税费负担,致力于为中小企业的长期发展做出有益的贡献。

In the new era,China attaches great importance to the transformation of government functions.With the continuous promotion of the"streamlining administration,delegating power,improving regulation and upgrading services"reform,tax preferential policies are gradually deepening,greatly reducing the actual tax burden on enterprises and creating the good opportunity and environment for the development of companies.Implementing tax planning can not only meet relevant legal regulations to a certain extent,but also obtain corresponding tax policies.It is also an important issue that China urgently needs to solve.The article starts with policies related to tax reduction and exemption,and explores the preferential measures to be taken in implementing tax and fee reduction,with the aim of reducing the tax burden on enterprises and making beneficial contributions to the long-term development of small and medium-sized enterprises.