中小企业税收筹划存在的问题及对策

摘要：随着我国有特色的社会主义市场经济的发展，国内的中小型企业如雨后春笋般迅速发展。中小型企业的发展不仅带动了地区经济的发展，而且缓解了地区的就业压力，为我国社会主义现代化作出了巨大的贡献。在现如今的经济发展大趋势下，中小企业的发挥着越来越重要的地位，对于他的税收筹划也受到更广泛的关注。但是我国中小企业现阶段的税收筹划还不够完善，有许多问题，无论是出自企业自身内部问题，还是外部宏观经济与微观经济对税收筹划发展的影响，限制着中小企业税收筹划的发展方向，然而在税收筹划中，我国的中小型企业还存在一些认识误区和问题，因此本文以中小型企业税收筹划中存在的问题及对策为研究课题，税收筹划对中小企业发展的意义作出巨大贡献，本文对中小企业及税收筹划进行了具体的界定，论文首先将中小企业税收筹划存在的问题理解清楚,接着以我国中小企业目前的税收筹划的基础对策为题,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。

关键词：中小企业；税收筹划；问题；对策

目录

1、中小企业的和税收筹划的定义····································6

1.1我国对中小企业的定义·········································6

1.2我国对中小企业税收筹划的定义·································6

2、中小企业税收筹划的现状········································7

 2.1中小企业税收筹划中所处的困境·································7

2.2中小企业税收筹划涉税漏税的现象·······························8

3、中小企业税收筹划存在的问题····································8

3.1财务人员综合素质较低·········································8

 3.2企业财务管理不规范···········································9

3.3企业管理层缺乏税收筹划意识···································9

3.4企业税收筹划方法不正确·······································10

4、中小企业税收筹划的对策和建议································· 10

4.1提高企业财务人员的专业水平·································· 10

4.2树立正确的税收筹划观念和风险防范意识························ 11

4.3完善企业税收筹划制度和财务管理制度·························· 12

4.4加强企业财务管理，规范会计核算基础工作······················ 12

5、总结和展望··················································· 13

6、参考献文····················································· 14

7、致谢························································· 15