企业所得税纳税筹划研究——以中小企业为例

Research on Enterprise Income Tax Planning —Taking Small and Medium Sized Enterprises as an Example

中小企业在我国经济发展中的地位越来越重要,但纳税支出较高的问题限制了其持续发展。因此,本文从纳税筹划中所得税入手,就中小企业所得税纳税筹划进行了理论概述;提出了中小企业所得税筹划的基本方法;分析了中小企业所得税筹划过程中存在的问题并提出了相应的解决对策。以期能帮助中小企业做好企业所得税的纳税筹划,促进中小企业健康发展的作用。

Small and medium-sized enterprises are playing an increasingly important role in China’s economic development, but the problem of high tax expenditures limits their sustainable development. Therefore, this article starts with income tax in tax planning and provides a theoretical overview of income tax planning for small and medium-sized enterprises. It presented the basic methods of income tax planning for small and medium-sized enterprises, analyzed the problems in the process of income tax planning for small and medium-sized enterprises, and proposed corresponding solutions. The aim is to help small and medium-sized enterprises prepare for corporate income tax and promote their healthy development.