摘要近年来，我国企业间的竞争日益剧烈，为了提高自身优势，越来越多的企业开始重视成本管理。税收作为成本管理的核心部分，得到更多企业的重视。中小企业是国民经济中不可缺少的重要力量，在增加就业岗位、提高居民收入等方面发挥了巨大的作用，同时也面临着融资困难，劳动力成本上升、市场竞争加剧等挑战。我国中小企业税收筹划能力普遍有限，应当正确认识税收筹划对于中小企业的意义，学习借鉴国内外先进理念，并根据自身情况，合理的进行税收筹划。在对中小企业税收筹划现状分析的基础上，找出企业进行税收筹划时存在的问题及有利因素，并根据存在的问题，提出适合企业税收筹划的相关理论和方法。本文利用实例分析，按创设阶段，经营阶段，利润分配阶段对流转税和所得税等进行筹划，并解析税收筹划的方案和效果，为类似企业提供借鉴参考，使企业更深入有效地理解税收筹划。83791

毕业论文关键词  中小企业  税收筹划  增值税  所得税

毕 业 论 文 外 文 摘 要

Title     A study on tax planning of small and medium sized enterprises: taking A company as an example                   

Abstract In recent years, the competition between enterprises is getting fiercer and fiercer。 In order to improve their own advantages, more and more enterprises begin to pay more attention to cost management。 As the core part of the cost management, tax is paid more and more attention by enterprises。 Small and medium-sized enterprise is an important force in the national economy which is indispensable to increase employment opportunities and increase the income of the residents, but at the same time, it also faces difficulties in financing, rising labor costs and the fierce competition in the market challenges。 The tax planning capacity of small and medium-sized enterprise in our country is generally limited, it should be a correct understanding of tax planning for small and medium-sized enterprise, learning from the domestic and foreign advanced concept and making tax planning according to their own situation。 Based on the analysis of the current tax planning, we can find the favorable factors and problems existing in the small and medium-sized enterprise。 According to the existing problems we can find the tax planning theories and methods proposed for the enterprises。 By analyzing examples, this paper tries to make tax planning of value added tax and income tax according to the creation stage, operation stage and profit allocation stage。 It hopes to provide a reference for the similar enterprises and make enterprises have more understanding of tax planning through the analysis。

Keywords  small and medium-sized enterprises,tax planning,value added tax,income tax 

目   次

1  绪论1

1。1  研究背景和意义1

1。2  研究内容和方法2

1。3  文献综述2

2  税收筹划的基本理论和方法。4

2。1  税收筹划的定义4

2。2  税收筹划的基本方法。。5

3  A公司税收筹划的现状及问题5

3。1  A公司的简介6

3。2  A公司财务状况和税收筹划现状。。6

4  A公司税收筹划分析。。8

4。1  A公司增值税税收筹划的可行性。。8

4。2  A公司所得税税收筹划的可行性。。9

4。3  A公司税收筹划分析小结。。10

5  A公司税收筹划方案。。10

5。1  增值税税收筹划方案。。10

5。2  所得税税收筹划方案。。12

5。3  A公司税收筹划优化方案的评价及效果。。12