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中小企业的发展对我国经济的快速发展和相关经济制度的完善有着重要作用,然而现今不断变化的市场竞争环境给中小企业的生存和发展带来挑战和考验,这使得中小企业必然做出相应的制度改进和财务调整。其中,税收是企业成本之一,税务筹划更是企业减少财务支出的有效方法,使其可以达到资金最大化利用率、成本最小化及利润最大化的目的,提高企业的管理水平,同时增强企业纳税意识,从而减轻中小企业的竞争压力,博得优势,保持良好的发展趋势。本文通过对中小企业在日常经营活动中税务筹划的分析,提出税务筹划中存在的一些问题并给出合理的建议和思路。
The development of small and medium-sized enterprises plays an important role in the rapid economic development of our country and the improvement of related economic systems. However, the constantly changing market competition environment now poses challenges and tests for the survival and development of SMEs, which makes SMEs inevitably make corresponding System improvement and financial adjustment. Among them, the tax is one of the corporate costs, tax planning is an effective way to reduce financial expenditures, so that it can achieve the maximization of capital utilization, cost minimization and profit maximization purposes, improve the management of enterprises, while enhancing the business Tax awareness, thereby reducing the pressure of competition for SMEs to win the advantage and maintain a good trend of development. Based on the analysis of the tax planning of small and medium-sized enterprises (SMEs) in the daily operation activities, this paper puts forward some problems existing in the tax planning and gives some reasonable suggestions and ideas.