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。
目 录
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
