税收作为国家最重要的财政收入来源,具有十分重要的作用。随着我国经济的快速发展,我国中小企业逐渐在纳税这个环节扮演了至关重要的角色。本文对我国中小型企业纳税筹划的现状进行了一定的分析,讨论了目前我国中小型企业纳税筹划中存在的问题,并且提出了一些建议,希望能够对解决相关问题起到一定作用。 Tax revenue, as the country’s most important source of revenue, has a very important role to play. With the rapid economic development in our country, SMEs gradually play a crucial role in tax payment. This paper analyzes the current situation of the tax planning for small and medium-sized enterprises in our country, discusses the problems in the current tax planning for small and medium-sized enterprises in our country, and puts forward some suggestions in the hope that it can play a certain role in solving the related problems.