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税收是国家用来调控宏观经济的重要手段,对于确保经济平稳快速发展具有重要作用。中小企业要想在激烈的市场竞争中占据一席之地,必须采取切实措施,不断提高自身的盈利能力和经济效益,因此有效降低税收成本,对涉税业务进行合理的税务筹划逐渐受到企业的重视。本文结合中小企业的现状,分析我国中小企业税务筹划存在的不足,并就税额、税率以及税据三种策略以及形式转化、资本结构、组织形式三种方法进行阐述,旨在减轻中小企业税务。
Taxation is an important means used by the state to control the macroeconomy and plays an important role in ensuring the steady and rapid economic development. If SMEs need to occupy a place in the fierce market competition, they must take effective measures to continuously improve their profitability and economic benefits. Therefore, reducing the tax cost effectively and making reasonable tax planning for the tax-related businesses are gradually valued by enterprises. Based on the current situation of small and medium-sized enterprises, this article analyzes the shortcomings of the tax planning for small and medium-sized enterprises in our country, and elaborates three methods of tax amount, tax rate and tax law as well as three methods of form transformation, capital structure and organization.