中小企业税收筹划存在的问题及对策

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XCLW65570 中小企业税收筹划存在的问题及对策

内容摘要

税收筹划即是合理避税。论文首先是将国内研究动态和国外进行比较,突出中小企业税收筹划的必要性,接着以我国中小企业目前的税收筹划为题,分析并找出中小企业在税务筹划中存在的一些问题,进而提出相对应的完善中小企业税收筹划的方法。

一、引言···························································5

二、税收筹划的基本原理·············································5

（一）税收筹划的含义················································5

（二）中小企业开展税收筹划的必要性·································6

（三）中小企业税收筹划的现状·······································7

3.1 会计核算满足税收筹划的基本条件................................7

3.2 开展税收筹划的愿景强烈........................................7

（四）中小企业税收筹划存在的问题··································8

　4.1 会计核算水平不高..............................................5

4.2 企业财务管理不规范............................................5

4.3 企业管理层缺乏税收筹划意识....................................6

4.4 税收筹划工作的基础较差........................................6

（五）完善中小企业税收筹划的方法···································9

5.1 树立正确的税收筹划观念和风险防范意识..........................9

　5.2 规范合理的会计核算基础.......................................10

5.3 提高企业税收筹划工作人员的专业水平...........................10

5.4 完善税收筹划制度...............................................10

（六）税收筹划与避税、偷逃税·······································11

三、中小企业税收筹划存在的问题的分析..·····························12

（一）中小企业在税收筹划的认识上存在问题···························13

（二）税收筹划在实际操作中存在的问题·······························16四、中小企业完善税收筹划的有效途径·································18

（一）中小琪要要对税收筹划给予足够的重视··························18

（二）重视能力的提高··············································20