自我国改革开放以来,中小企业迅速发展,已然成为我国经济社会的重要组成部分,也是其中最活跃、最常见的经济主体,是促进社会生产力发展的重要力量。随着经济的发展,中小企业数量越来越多,竞争也越来越激烈,企业要想在激烈的竞争中脱颖而出,除了在生产经营中合理降低成本,提高效益外,有效的进行税收筹划,合理正确的运用现有税收政策,降低企业税负,增加企业经济效益也显得尤为重要。因此,本文在分析了中小企业税收筹划的定义及必要性的基础上,阐述我国中小企业的税收筹划的现状,并提出几点建议,从而能为企业的税收筹划带来一些帮助,使企业实现经济效益最大化。 Since the reform and opening up in our country, the rapid development of small and medium-sized enterprises has become an important part of China’s economy and society and one of the most active and the most common economic entities. It is also an important force for promoting the development of social productive forces. With the development of economy, the number of SMEs is more and more and the competition is fiercer and fiercer. In order to stand out in the fierce competition, the enterprises should not only reduce costs reasonably and improve efficiency in production and operation, but also conduct effective tax planning, It is also very important to use the existing tax policies reasonably and correctly, reduce the corporate tax burden and increase the economic benefits of the enterprises. Therefore, based on the analysis of the definition and necessity of tax planning for small and medium-sized enterprises, this article elaborates the status quo of tax planning for small and medium-sized enterprises in our country and puts forward some suggestions, which can bring some help to the enterprise’s tax planning and make the enterprises realize Maximize economic benefits.