论文总字数：19902字

摘 要

近些年来，伴随“大众创业，万众创新”的号召，中小企业在市场经济下发挥着越来越重要的作用。税收是中小企业从成立、经营再到解散整个过程都必须涉及的。因此在遵守税法法规和其他相关法律法规的前提下，进行科学的税收筹划可以实现中小企业合理避税，防范税务风险，减轻税收负担。但从实际上来讲，许多中小企业数量多，规模小，对税收筹划的理论和实际操作也是一知半解，往往生搬硬套以往理论方法，甚至盲目操作致使企业利益受损。所以，研究并制定科学合理的税收筹划方案对中小企业发展是十分重要的。

本文首先主要指出中小企业在税收筹划过程中存在的一系列问题，其次对其存在的相关问题进行原因分析，最后针对存在的问题提出相应的解决措施，从而使中小企业能够采用正确的税收筹划方法以减少损失，提高收益，最终使得中小企业健康成长。本文的第五章以WE企业为例分析了税收筹划取得的有效成果，从增值税和企业所得税两方面论述了WE企业作为一家中小企业进行税收筹划不仅仅可以减轻WE企业税负，也可以让WE企业通过运用相关税收优惠政策使得税务风险最小化，获取最大效益，进而有效促进WE企业的发展。

本文得出以下结论：中小企业利用增值税、企业所得税等税收优惠政策进行税收筹划取得了良好的成效。不仅减轻税收负担，减少成本，更使得中小企业防范了税务风险。但也存在一些问题，如财务人员专业能力有限，针对该问题中小企业应该提高财务人员专业知识能力，构建税收筹划专业人才。

关键词：中小企业；税收筹划；税收优惠

Study on Tax Planning of Small and Medium-sized Enterprises

Abstract

In recent years, with the call of mass entrepreneurship and innovation, small and medium-sized enterprises are playing a more and more important role in the market economy. Taxation must be involved in the whole process of small and medium-sized enterprises from establishment, operation to dissolution. Therefore, on the premise of abiding by tax laws and regulations and other relevant laws and regulations, scientific tax planning can realize reasonable tax avoidance for small and medium-sized enterprises, prevent tax risks and lighten tax burden. However, in fact, many small and medium-sized enterprises have a large number of small and medium-sized enterprises, so they have little understanding of the theory and practice of tax planning. They often copy the past theories and methods, and even blindly cause the interests of the enterprises to be accepted. Damage. Therefore, it is very important for the development of small and medium-sized enterprises to study and formulate a scientific and reasonable tax planning scheme.

This paper first points out a series of problems existing in the process of tax planning for small and medium-sized enterprises, then analyzes the causes of the related problems, and finally puts forward the corresponding solutions to the existing problems. So that the small and medium-sized enterprises can adopt the correct tax planning method to reduce the loss, improve the income, and finally make the small and medium-sized enterprises grow healthily. In the fifth chapter, taking WE enterprise as an example, this paper analyzes the effective results of tax planning, and discusses that the tax planning of WE enterprise as a small and medium-sized enterprise can not only lighten the tax burden of WE enterprise from two aspects: value-added tax and enterprise income tax. It can also allow WE enterprises to use the phase The preferential tax policy minimizes the tax risk, gains the maximum benefit, and effectively promotes the development of WE enterprises.

This article draws the following conclusion: small and medium-sized enterprises use the tax preferential policies such as value added tax, enterprise income tax to carry on the tax planning to obtain the good result. Not only lightens the tax burden, reduces the cost, but also makes the small and medium-sized enterprises guard against the tax risk. However, there are also some problems, such as the limited professional ability of financial personnel. In view of this problem, small and medium-sized enterprises should improve the professional knowledge of financial personnel and construct tax planning professionals.

Key words: small and medium-sized enterprises; tax planning；tax preferences

目 录

中小企业税收筹划研究 I

摘 要 I

目 录 III

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

第二章 相关文献综述（或者相关理论） 3

第三章 中小企业税收筹划的基本理论 5

3.1 中小企业的界定 5

3.2 税收筹划的基本理论 5

3.2.1 税收筹划的概念 5

3.2.1 税收筹划的特点 5

3.3 重大税收优惠政策梳理 6

3.3.1 增值税税收优惠政策 6

3.3.2 企业所得税税收优惠政策 7

第四章 中小企业税收筹划现状与相关建议 8

4.1 中小企业税收筹划的意义 8

4.2 中小企业税收筹划现状 8

4.2.1 中小企业税收筹划存在的问题及原因分析 8

4.3 关于中小企业税收筹划的建议 9

第五章 税收筹划案例分析-以WE企业为例 11

5.1 WE企业的基本情况 11

5.2 WE企业的税收筹划现状 11

5.3 WE企业税收筹划的问题及产生原因 11

5.4 WE企业税收筹划方案的选择 12

5.5 WE企业关于税收筹划的相关建议 15

结 论 16

参考文献 17

致 谢 18

第一章 绪 论

研究背景

截止到2017年三季度末，我国中小企业数量约占全国企业总数的90%以上，高达4200万家。随着中小企业数量的迅速增加，中小企业逐渐成为是我国经济发展的主体，为社会提供就业保障。其创造的GDP约占全国GDP的60%以上，上缴的税收约为国家总税收额的50%以上。因此加大对中小企业的扶植力度来促进发展，是调整我国经济结构的必由之路。

然而，中小企业面临着较大的经营压力，从国际世界经济外部环境来看，由于国际金融危机和世界性经济周期低谷的影响，而使得中小企业出口受到一定冲击。从国内经济形势来看，中小企业出现经营利润少，缺乏动力优势，经济结构单一，融资难等问题。但是我国中小企业发展依旧还有很多发展机遇，诸如国家放宽中小企业划分标准、加大税收优惠力度等。归根究底，中小企业的发展离不开自身税收筹划的实施。因此，税收筹划成为中小企业发展的重要途径之一。加强中小企业的税收筹划可以减轻税收负担，降低经营成本，从而获取最大收益。同时，中小企业可以通过税收筹划减少企业内部控制中的漏洞，提高中小企业的抗风险能力。此外税收筹划有利于提高企业管理水平，提高中小企业在市场中的竞争优势。

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