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当前我国经济下行压力持续增大,中小型企业的经营困难日趋加重,如何减轻企业税收负担从而降低企业经营成本,对中小型企业显得尤为重要。中小型企业应该运用有效税务筹划的理论,在杜绝偷税漏税及不规范操作等行为的基础上,通过合法合规的方式来降低自身的税费。基于此,本文在调查我国中小型企业税务筹划现状的基础上,就中小型企业如何有效实施税务筹划展开研究,以期更好地实现减轻企业税收负担的目标。
At present, the downward pressure on China’s economy continues to increase, and the difficulties in handling small and medium-sized enterprises are aggravating day by day. How to reduce the tax burden on enterprises and reduce their operating costs is therefore of particular importance to small and medium-sized enterprises. Small and medium-sized enterprises should use the theory of effective tax planning, to avoid tax evasion and irregularities on the basis of such acts, through legal compliance to reduce their own taxes and fees. Based on this, on the basis of investigating the status quo of SMEs tax planning in our country, this paper studies how SMEs can effectively carry out tax planning in order to achieve the goal of reducing the tax burden of enterprises.