中小企业税收筹划存在的问题及对策

内 容 摘 要

摘随着我国市场经济的发展，中小企业竞争也日益激烈。企业要谋求在激烈的市场竞争中立于不败之地．除了促进销售、降低生产成本之外．越来越多的企业希望能通过合理的税收筹划来降低企业的税负水平。但我国中小企业税收筹划长久以来一直难有实质性的发展，主要是由于面临管理者观念落后、专业人才匮乏以及企业与税务机关沟通不畅等三大障碍．针对这些障碍，笔者根据自己的分析以及多年来的实践体会提出了一些具备可操作性的对策和建议。

[关键词] 税收筹划 中小企业 对策建议

目       录

内容摘要··························································· 2

一、引言···························································· 3

二、中小企业财务管理中存在的问题··································· 3

（一）缺乏明确的产业发展方向,对项目投资缺乏科学论证··············· 3

（二）资金短缺,融资困难··········································· 3

（三）管理模式僵化,管理观念陈旧··································· 4

（四）管理基础薄弱,内部控制不严格································· 4

（五）财会人员素质偏低,高级财务管理人员缺乏,财务机构设置不合理···· 4

三、财务管理对中小企业的影响及发展现状······························ 4

（一）财务管理对中小企业的影响··································· 4

（二）分析我国中小企业财务管理的现状····························· 5

四、中小企业财务管理中存在的问题·································· 5

（一）缺乏明确的产业发展方向,对项目投资缺乏科学论证············· 5

（二）管理模式僵化,管理观念陈旧································· 5

（三）管理基础薄弱,内部控制不严格······························ 6

五、加强中小企业财务管理的对策建议································ 6

（一）面向市场,采用科学投资策略································· 6

（二）优化企业外部环境,拓宽企业融资渠道························· 7

（三）加强财会队伍建设,提高企业全员的管理素质··················· 7

六．结论···························································· 8

文献