中小企業稅收籌劃存在的問題及對策

摘要：隨著我國有特色的社會主義市場經濟的發展，國內的中小型企業如雨后春筍般迅速發展。中小型企業的發展不僅帶動了地區經濟的發展，而且緩解了地區的就業壓力，為我國社會主義現代化作出了巨大的貢獻。在現如今的經濟發展大趨勢下，中小企業的發揮著越來越重要的地位，對于他的稅收籌劃也受到更廣泛的關注。但是我國中小企業現階段的稅收籌劃還不夠完善，有許多問題，無論是出自企業自身內部問題，還是外部宏觀經濟與微觀經濟對稅收籌劃發展的影響，限制著中小企業稅收籌劃的發展方向，然而在稅收籌劃中，我國的中小型企業還存在一些認識誤區和問題，因此本文以中小型企業稅收籌劃中存在的問題及對策為研究課題，稅收籌劃對中小企業發展的意義作出巨大貢獻，本文對中小企業及稅收籌劃進行了具體的界定，論文首先將中小企業稅收籌劃存在的問題理解清楚,接著以我國中小企業目前的稅收籌劃的基礎對策為題,分析并找出中小企業在稅務籌劃中存在的一些問題,進而提出相對應的完善中小企業稅收籌劃的方法。

關鍵詞：中小企業；稅收籌劃；問題；對策

目錄

1、中小企業的和稅收籌劃的定義····································6

1.1我國對中小企業的定義·········································6

1.2我國對中小企業稅收籌劃的定義·································6

2、中小企業稅收籌劃的現狀········································7

 2.1中小企業稅收籌劃中所處的困境·································7

2.2中小企業稅收籌劃涉稅漏稅的現象·······························8

3、中小企業稅收籌劃存在的問題····································8

3.1財務人員綜合素質較低·········································8

 3.2企業財務管理不規范···········································9

3.3企業管理層缺乏稅收籌劃意識···································9

3.4企業稅收籌劃方法不正確·······································10

4、中小企業稅收籌劃的對策和建議································· 10

4.1提高企業財務人員的專業水平·································· 10

4.2樹立正確的稅收籌劃觀念和風險防范意識························ 11

4.3完善企業稅收籌劃制度和財務管理制度·························· 12

4.4加強企業財務管理，規范會計核算基礎工作······················ 12

5、總結和展望··················································· 13

6、參考獻文····················································· 14

7、致謝························································· 15