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在市场经济条件下,减轻小企业税负是提高小企业竞争力的一个重要手段.尤其是小企业在国民经济中占有举足轻重不可替代的作用。据不完全统计,全国的工业小企业法人中,小企业占工业小企业法人的95%以上。小企业的最终产品和他服务价值占国民生产总值的将近50%,因此小企业如何在国家法律允许范围内合理筹划小企业的各种税金,使小企业税负最轻,成为目前众多的小企业面临的最为关键问题之一,这便产生了小企业如何筹划纳税问题。
Under the market economy conditions, reducing the tax burden on small enterprises is an important means to improve the competitiveness of small enterprises. In particular, small enterprises play a pivotal role in the national economy. According to incomplete statistics, the small and medium-sized enterprises in the country account for more than 95% of the legal persons of industrial small enterprises. The final product of the small enterprise and his service value account for nearly 50% of the gross national product. Therefore, how the small enterprise can properly plan the various taxes of the small enterprise within the allowable scope of the national laws, making the tax burden of the small enterprise the lightest and becoming the current numerous One of the most critical issues faced by small businesses is the question of how small businesses can plan to pay taxes.