中小企业税收筹划存在的问题及对策

内容摘要··································2关键词···································2一.税收筹划··································3（一）税收筹划的概念····························3（二）税收筹划的意义····························3（三）税收筹划的特点····························3（四）税收筹划的的重要性··························4（五）税收筹划的的现状···························4 二.中小企业税收筹划存在的问题·······················4（一）专业人才匮乏，税收筹划薄弱······················4（二）我国中小企业税收筹划的基础薄弱····················5（三）税收法律体系不够健全·························5（四）管理人员不规范····························5（五）纳税意识薄弱·····························5 三.中小企业税收筹划存在的问题的对策····················6（一）加强对人才的培养···························6（二）加强税收筹划的基础工作························6（三）加强纳税意识·····························6（四）有效利用税收政策···························6（五）加强与税务主管部门的沟通联系·····················7 四.总结··································7 参考文献···································8

内 容 摘 要“税收筹划”又称“合理避税”。它来源于1935年英国的“税务局长诉温斯特大公”案。当时参与此案的英国上议院议员汤姆林爵士对税收筹划作了这样的表述：“任何一个人都有权安排自己的事业。如果依据法律所做的某些安排可以少缴税，那就不能强迫他多缴税收。”这一观点得到了法律界的认同。经过半个多世纪的发展，税收筹划的规范化定义得以逐步形成，即“在法律规定许可的范围内，通过对经营、投资、理财活动的事先筹划和安排，尽可能取得节税的经济利益。”现今,我国中小企业纳税筹划还存在诸多问题。必须积极转变纳税筹划的意识、大力提高纳税筹划的水平。尤其全球金融危机的加剧,对许多中小企业来说又如雪上加霜,如何使用好税收政策使企业迎接机遇，走出困境，是企业生存迫在眉睫的问题。针对目前我国中小企业所得税税收筹划上存在的误区加以完善和解决，对于促进中小企业更好地遵纪守法律，合理经营，并且在承担相应义务的情况下取的更大的利益，推动我国经济发展有着重要的意义。 关键词：中小企业，税收筹划，所得税,问题，对策