中小企业税收筹划存在的问题及对策

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XCLW90507 中小企业税收筹划存在的问题及对策

内容摘要

税收的形成基于国家的强制力实施的一种社会在生产的分配制度。在这一特定的征纳关系中，市场法人主体出于经济利益的驱使，总会采用各种方法来使自己的纳税最优化。从某种意义上说，国家税收和税收筹划犹如一对孪生姐妹，几乎同时降临于这个世界。税收筹划在国外企业中广泛运用。随着中国改革开放以来经济的突飞猛进增长，特别是2001年的12月11日中国加入世界贸易组织以后打开中国的大门，新兴企业的发展带来了越来越多样化的行业，多元素化的经济发展使得税收筹划的概念被更多的企业重视以及运用。

本文就我国现行的重要税种如：增值税、企业所得税、消费税等近几年的重大变革阐述税收筹划的运用。阐述我国众多中小企业普遍存在的税收筹划缺陷，如何让众多中小企业在更多企业中拥有自己的税收优势，更快更好的与中国的经济同比发展。

[关键词]：税收筹划增值税重大变化内部管理

1.税收及税收筹划··································3

1.1税收的形成及税收的目的·····························3

1.2税收筹划的背景及意义······························3

2.我国现行重要税种及变化····························4

2.1增值税·····································4

2.1.1增值税的解释···································4

2.1.2增值税近期的重大变化·····························4

2.2企业所得税·····························5

2.2.1企业所得税的背景························5

2.2.2企业所得税近期的重大变化····················6

2.3消费税······························6

2.4关税································7

2.5城市维护建设税···························7

2.6印花税······························8

3.中小企业税收筹划的现状··························83.1企业对税收筹划的认识··························8

3.2企业会计工作人员会计核算水平的总体情况··············8

3.3企业内部控制的缺陷及其造成的影响····················9

3.4企业管理人员对税收筹划认知的不足······················9

4.对税收筹划中存在问题的弥补························9

4.1重视税收政策的变化促使员工学习··························9

4.2企业应加强内部控制的管理为企业的会计核算提供良好的背景条件···10

4.3提高会计从业人员的专业素养以及加强职业道德的培养········10

结语··································10