中小企业纳税筹划问题研究
毕业论文关键词：中小企业；纳税筹划；增值税；企业所得税
Small and medium enterprises Tax Planning Study - A Case Study of HefeiChung-chi Trading Company
ABSTRACT：In the reform and opening up of deep water, Premier Li Keqiang's"public entrepreneurship and innovation," Many entrepreneurs get a warm response,small and medium enterprises have sprung up, many Small and medium enterprisesperceived tax planning for their own survival and development plays a crucial utility,and actively carry out tax planning activities. However, due to financial unlistedSmall and medium enterprises, financial management is not fine and othercharacteristics of their own development, they will inevitably encounter variousproblems and difficulties in the tax practice. This shows that carry out scientific andpractical tax planning for Small and medium enterprises long way to go. This paperstudies carried out from the following angles: first, to clarify the background andsignificance of tax planning, followed by questionnaires understand the way thecurrent situation and problems of Small and medium enterprises in the areas wherethe tax planning, tax planning and then explain the basic theory, then introducedChung-chi Trading Company Hefei column shows Small and medium enterprises howto carry out tax planning case, the final conclusion and propose appropriatecountermeasures against the problem found in the investigation.
Key Words: Small and medium enterprises; Tax Planning; VAT; corporateincome tax
目录
摘要Ⅰ
AbstractⅡ
目录Ⅲ
一、引言1
（一）研究背景1
（二）研究意义1
二、中小企业纳税筹划现状及其存在的主要问题3
（一）中小企业纳税筹划现状3
（二）中小企业纳税筹划存在的主要问题6
三、纳税筹划相关理论8
（一）纳税筹划的涵义8
（二）中小企业纳税筹划的目标与原则8
（三）中小企业纳税筹划的切入点9
四、中小企业纳税筹划案例分析—以合肥颂智商贸有限公司为例10
（一）合肥颂智商贸有限公司概况10
（二）公司所涉税种及筹划步骤10
（三）公司采用的主要纳税筹划方法11
五、研究结论与建议16
（一）结论16
（二）建议16
参考文献18
一、引言（一）研究背景在改革开放的攻坚期，中小企业置身成为我国经济结构中不可或缺的一员，在国家财政收入稳固、增加就业机会、缔造更多的社会财富等方面施展着不可估量的功用，很大程度上缓解了民生发展问题。同时,中小企业在一定程度上拉进城乡差距，解决城镇化发展中出现的问题，帮助解决三农问题促进新农村建设，引导乡镇农村经济结构换代转型。在2008 年的那场国际金融危机中，让刚有发展前景的中小企业遭受重创，经过这几年的缓和发展中小企业更加清醒地感受到:只有通过自主创新， 加快自身结构转换,促进产业链由依赖低廉的劳动力向拥有自主知识产权的高新技术转变， 以此来缓解成本的制约和费用的上升带来的企业发展上升的压力，为中小企业开源节流。在转型升级的道路上， 中小企业还是路漫漫其修远兮,但是目前首要的任务是提高自身生产效率、降低企业成本以此规避与大型企业在经营规模、产权关系、组织形式等方面的差异。
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