中小企业的税收筹划探讨

• 作 者: 黄洁
• 机 构: 江阴职业技术学院,
• 出 处: 社科纵横(新理论版)
• 发表日期: 2010年01期
• 关键词: 企业税收筹划 财务收益 经营决策 债务资本 筹划空间 所得税法 存货成本 节税 优惠政策 应纳所得税额

促进中小企业发展,是我国的一项重要经济政策。在中小企业的发展过程中,税收,作为一项无可逃避的法定义务,必然对中小企业的经营决策和经营成果都产生重要影响。良好的税收筹划,可以有效地减轻税收负担,增加财务收益,使中小企业的经济利益合法地最大化。本文尝试从4个方面对我国中小企业的税收筹划进行研究。

To promote the development of small and medium-sized enterprises is an important economic policy of our country. In the process of the development of SMEs, as an inevitable statutory obligation, tax revenue inevitably has an important impact on the management decisions and business results of SMEs. A good tax planning can effectively reduce the tax burden, increase financial returns and maximize the economic benefits of SMEs. This article attempts to study the tax planning of SMEs in China from four aspects.