中小企业的税收筹划
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摘要
一、 论文所研究问题的目的意义
税收筹划，对大多数国人来说，尚是一个新鲜名词。过去，由于我国实行计划经济，国有企业、集体企业产权关系不明确，激励机制不健全，纳税人作为利益主体地位不独立，因此就没有节约税收成本的动力和压力，所以过去我国缺乏税收筹划的“土壤”。
近年来，随着改革开放的不断深入，以及我国社会主义市场经济的逐步建立和完善，各企业实行自主经营、自负盈亏，企业相应地有了节约成本、创造利润的动力和压力。税收筹划作为合法地减少税收支出的一种行为因而也被越来越多的企业采用。
中小企业由于自身客观条件的原因和我国已有的税收征管水平和税制不健全的原因，对税收筹划一直没有引起足够的重视。但是，随着我国加入WTO后税制的完善，税收征管水平的提高，以及竞争的加剧，税收筹划必将引起中小企业的重视。中小企业作为市场经济中一个重要的主体，在我国的经济建设中有着不可替代的作用，关注他们的税收筹划，对他们税收筹划的有关问题进行探讨，无疑具有一定的现实意义。
二、 论文的基本思路和逻辑结构
论文的写作思路，按照理论与实际相结合的方法，首先对中小企业的定义进行了阐述，接着解释了税收筹划的概念，明晰了税收筹划与偷税、避税的异同及税收筹划的原则，说明了中小企业进行税收筹划的原因、目标。在理论上对中小企业税收筹划行为有了一个清晰的认识后，提出了在具体的实际工作中，中小企业进行税收筹划的程序和方法，并针对中小企业生产经营的特点，以具体的案例说明了中小企业在生产经营活动中如何进行税收筹划。最后，对我国目前中小企业的税收筹划现状作了简要的分析说明，并对其发展提出了看法。
因此，按照写作思路，论文的逻辑结构分为三部分：
第一部分包括第一章中小企业的定义，第二章中小企业的税收筹
划概述。该部分主要介绍了中小企业的定义，税收筹划的概念、原则及中小企业进行税收筹划的原因、目标等。
第二部分是中小企业税收筹划实务介绍，包括第三章税收筹划的程序和实现的载体，第四章中小企业税收筹划案例分析。该部分主要介绍了税收筹划的程序和方法，并针对中小企业生产经营的特点，通过案例介绍了中小企业如何进行税收筹划。
第三部分是结束语，该部分主要介绍了我国中小企业税收筹划的现状、风险，并分析了中小企业税收筹划的发展趋势。
三、 论文的主要内容及观点
税收筹划，是指纳税人在现行税制的条件下，在应税事实发生前，通过充分利用税收优惠政策、税收漏洞、税收空白，对经营、投资、理财活动进行筹划和安排，以达到在合法的前提下尽可能地取得节约税收成本的税收收益的目的的涉税行为。
税收筹划与偷税、避税的区别：
（一）法律性质不同。（二）发生时间不同。（三）行为的效果不同。（四）政府的态度不同。
税收筹划与偷税、避税的相同点：
（一）主体相同，都是纳税人所为。（二）目的相同，都是纳税人想减少纳税义务，不交税或少交税款，以达到使其财富最大化的目的。（三）都处在同一税收征管环境中和同一个税收法律环境中。（四）不同的国家对同一项经济活动内容有不同标准，在一国是不违法的节税，在另一国家有可能是违法的偷、逃税。
税收筹划作为纳税人依据国家法律选择最优方案，以维护自己权益的一个决策过程，在具体运用中，还应遵循几个基本原则：
（一）依法性原则。（二）服从于财务管理总体目标的原则。（三）综合性原则。（四）事先筹划原则。
虽然一个企业可以通过提高售价、增加销量、降低成本等多种途径来实现利益最大化这一目标，但由于市场竞争、生产能力、技术条件、管理水平等约束条件，企业实现利益最大化在一定的条件下空间是非常有限的。中小企业进行税收筹划既能有效降低税收成本，又没
有多少风险，所以税收筹划以后必然会被越来越多的企业所采用。
中小企业进行税收筹划，不但有助于管理水平的提高和经济利益最大化目标的实现，而且有助于中小企业纳税意识的增强和中小企业竞争力的提高。现在，我国的税制不断完善和人们对税收筹划的认识不断加深，为中小企业税收筹划排除了思想障碍和提供了制度的保障。同时税收政策在地区之间、行业之间的差别以及提供税收筹划服务的中介机构的存在为中小企业税收筹划提供了空间和外部条件。
中小企业进行税收筹划除了减轻自身的税收负担这一最本质、最核心的目标外，还需要实现以下目标：实现涉税零风险；获取资金时间价值；提高自身经济效益和维护主体合法权益。
中小企业可通过利用纳税人身份、纳税地点、纳税依据等方面的优惠政策来进行税收筹划，同时也可利用税收漏洞或空白，以及不同的会计处理方法其税负不同的特点来进行税收筹划。
目前，税收筹划还未中小企业足够的重视，但是随着我国加入WTO后竞争的加剧和税制的不断完善，以及提供筹划服务的中介组织的增多，必将促使越来越多的中小企业开展税收筹划工作。
四、论文的主要贡献
由于历史的原因，我国目前对税收筹划进行系统的理论研究还不多，深度还不够，大多局限于税收筹划的概念、作用等理论问题的探讨，对于税
The purpose and significance of the thesis
The conception of tax planning is a new term for the majority of the Chinese. In the past, because we carry out the planned economy, the property right of the state-owned enterprise and collective enterprise has not been clearly-cut, motivation mechanism is not perfect, taxpayer is not independent in the benefit, and there are not motive and pressure in tax saving, So the tax planning has not been practiced extensively for a long time.
In the recent years, with the further development of the economic reform and socialist market economy system building and perfecting, every enterprise carries out to manage for themselves and assume sole responsibility for their profits or losses, so every enterprise has motive and pressure in tax saving. The tax planning has been used by more and more enterprises to reduce tax saving legally.
Due to the objective cause of medium-and-small-sized enterprises and the lower level of tax collection and not perfect tax system, so they do not pay more attention to tax planning. But With perfect of tax system and the improvement of tax collection after China entering WTO, and the adaptation to fierce competition among them, tax planning must be paid more attention to by medium-and -small-sized enterprises. They have become an important part in the market economy which can not be taken place during the development of Chinese economy. Therefore, it has had practical or immediate significance to do some research into tax planning.
The basic thought and the structure of the thesis
Applying the theory to reality is the basic thought of the thesis. First of all, it puts forward the conception of medium-and-small-sized enterprises, and analyses differences between tax planning and tax avoidance, tax planning and
tax evading. Secondly, it analyses the reasons for tax planning, the purposes of tax planning . Thirdly, after we have a clear understanding of tax planning of medium-and-small-sized enterprises, the thesis supplies many methods through which they can do tax planning. Finally, it makes a brief introduction for their tax planning status in our country today and puts forward a proposal for the development of tax planning.
The thesis is divided into 3 parts.
The first part concludes the first chapter and the second chapter. it mainly introduces the definition of medium-and-small-sized enterprises , the conception and principle of tax planning, and the reason and goal of tax planning of medium -and-small-sized enterprises.
The second part includes the third chapter and the forth chapter: it mainly introduces some procedure approaches of tax planning.
The third part includes the fifth chapter: introduces current situation and risk of tax planning of medium-and-small-sized enterprises in our country now and development tendency in the future.
The content of the thesis
Tax planning refers to taxpayers rationalize their management activities by making good use of some favorable policies, tax leaks, and tax blanks, whose real aim is to arrange the management, investment and the way of managing financial affair. So as to save more tax cost before the taxpaying business happens.
Differences between tax planning, tax avoidance and evade tax lie in four aspects: legality, the time in which the taxpayers manage their case, the influence on the base of tax and the effect of the activity, the attitudes of the government toward it.
The similarities between tax planning, tax avoidance and evade tax lie in five aspects: the taxpayers who carry out them, distinct objective, the same tax law, different standards in different countries.
The taxpayers should obey four basic principles: lawful, submitting to the
goal of financial management, synthetic, planning before the case.
The key goal made by medium-and-small-sized enterprises is to pursuit the greatest value. Although one enterprise can make the most profits by many ways, including higher price, more sales, lower cost and so on, the result is not always ideal, du
税收筹划，对大多数国人来说，尚是一个新鲜名词。过去，由于我国实行计划经济，国有企业、集体企业产权关系不明确，激励机制不健全，纳税人作为利益主体地位不独立，因此就没有节约税收成本的动力和压力，所以过去我国缺乏税收筹划的“土壤”。
近年来，随着改革开放的不断深入，以及我国社会主义市场经济的逐步建立和完善，各企业实行自主经营、自负盈亏，企业相应地有了节约成本、创造利润的动力和压力。税收筹划作为合法地减少税收支出的一种行为因而也被越来越多的企业采用。
中小企业由于自身客观条件的原因和我国已有的税收征管水平和税制不健全的原因，对税收筹划一直没有引起足够的重视。但是，随着我国加入WTO后税制的完善，税收征管水平的提高，以及竞争的加剧，税收筹划必将引起中小企业的重视。中小企业作为市场经济中一个重要的主体，在我国的经济建设中有着不可替代的作用，关注他们的税收筹划，对他们税收筹划的有关问题进行探讨，无疑具有一定的现实意义。
二、 论文的基本思路和逻辑结构
论文的写作思路，按照理论与实际相结合的方法，首先对中小企业的定义进行了阐述，接着解释了税收筹划的概念，明晰了税收筹划与偷税、避税的异同及税收筹划的原则，说明了中小企业进行税收筹划的原因、目标。在理论上对中小企业税收筹划行为有了一个清晰的认识后，提出了在具体的实际工作中，中小企业进行税收筹划的程序和方法，并针对中小企业生产经营的特点，以具体的案例说明了中小企业在生产经营活动中如何进行税收筹划。最后，对我国目前中小企业的税收筹划现状作了简要的分析说明，并对其发展提出了看法。
因此，按照写作思路，论文的逻辑结构分为三部分：
第一部分包括第一章中小企业的定义，第二章中小企业的税收筹
划概述。该部分主要介绍了中小企业的定义，税收筹划的概念、原则及中小企业进行税收筹划的原因、目标等。
第二部分是中小企业税收筹划实务介绍，包括第三章税收筹划的程序和实现的载体，第四章中小企业税收筹划案例分析。该部分主要介绍了税收筹划的程序和方法，并针对中小企业生产经营的特点，通过案例介绍了中小企业如何进行税收筹划。
第三部分是结束语，该部分主要介绍了我国中小企业税收筹划的现状、风险，并分析了中小企业税收筹划的发展趋势。
三、 论文的主要内容及观点
税收筹划，是指纳税人在现行税制的条件下，在应税事实发生前，通过充分利用税收优惠政策、税收漏洞、税收空白，对经营、投资、理财活动进行筹划和安排，以达到在合法的前提下尽可能地取得节约税收成本的税收收益的目的的涉税行为。
税收筹划与偷税、避税的区别：
（一）法律性质不同。（二）发生时间不同。（三）行为的效果不同。（四）政府的态度不同。
税收筹划与偷税、避税的相同点：
（一）主体相同，都是纳税人所为。（二）目的相同，都是纳税人想减少纳税义务，不交税或少交税款，以达到使其财富最大化的目的。（三）都处在同一税收征管环境中和同一个税收法律环境中。（四）不同的国家对同一项经济活动内容有不同标准，在一国是不违法的节税，在另一国家有可能是违法的偷、逃税。
税收筹划作为纳税人依据国家法律选择最优方案，以维护自己权益的一个决策过程，在具体运用中，还应遵循几个基本原则：
（一）依法性原则。（二）服从于财务管理总体目标的原则。（三）综合性原则。（四）事先筹划原则。
虽然一个企业可以通过提高售价、增加销量、降低成本等多种途径来实现利益最大化这一目标，但由于市场竞争、生产能力、技术条件、管理水平等约束条件，企业实现利益最大化在一定的条件下空间是非常有限的。中小企业进行税收筹划既能有效降低税收成本，又没
有多少风险，所以税收筹划以后必然会被越来越多的企业所采用。
中小企业进行税收筹划，不但有助于管理水平的提高和经济利益最大化目标的实现，而且有助于中小企业纳税意识的增强和中小企业竞争力的提高。现在，我国的税制不断完善和人们对税收筹划的认识不断加深，为中小企业税收筹划排除了思想障碍和提供了制度的保障。同时税收政策在地区之间、行业之间的差别以及提供税收筹划服务的中介机构的存在为中小企业税收筹划提供了空间和外部条件。
中小企业进行税收筹划除了减轻自身的税收负担这一最本质、最核心的目标外，还需要实现以下目标：实现涉税零风险；获取资金时间价值；提高自身经济效益和维护主体合法权益。
中小企业可通过利用纳税人身份、纳税地点、纳税依据等方面的优惠政策来进行税收筹划，同时也可利用税收漏洞或空白，以及不同的会计处理方法其税负不同的特点来进行税收筹划。
目前，税收筹划还未中小企业足够的重视，但是随着我国加入WTO后竞争的加剧和税制的不断完善，以及提供筹划服务的中介组织的增多，必将促使越来越多的中小企业开展税收筹划工作。
四、论文的主要贡献
由于历史的原因，我国目前对税收筹划进行系统的理论研究还不多，深度还不够，大多局限于税收筹划的概念、作用等理论问题的探讨，对于税
The purpose and significance of the thesis
The conception of tax planning is a new term for the majority of the Chinese. In the past, because we carry out the planned economy, the property right of the state-owned enterprise and collective enterprise has not been clearly-cut, motivation mechanism is not perfect, taxpayer is not independent in the benefit, and there are not motive and pressure in tax saving, So the tax planning has not been practiced extensively for a long time.
In the recent years, with the further development of the economic reform and socialist market economy system building and perfecting, every enterprise carries out to manage for themselves and assume sole responsibility for their profits or losses, so every enterprise has motive and pressure in tax saving. The tax planning has been used by more and more enterprises to reduce tax saving legally.
Due to the objective cause of medium-and-small-sized enterprises and the lower level of tax collection and not perfect tax system, so they do not pay more attention to tax planning. But With perfect of tax system and the improvement of tax collection after China entering WTO, and the adaptation to fierce competition among them, tax planning must be paid more attention to by medium-and -small-sized enterprises. They have become an important part in the market economy which can not be taken place during the development of Chinese economy. Therefore, it has had practical or immediate significance to do some research into tax planning.
The basic thought and the structure of the thesis
Applying the theory to reality is the basic thought of the thesis. First of all, it puts forward the conception of medium-and-small-sized enterprises, and analyses differences between tax planning and tax avoidance, tax planning and
tax evading. Secondly, it analyses the reasons for tax planning, the purposes of tax planning . Thirdly, after we have a clear understanding of tax planning of medium-and-small-sized enterprises, the thesis supplies many methods through which they can do tax planning. Finally, it makes a brief introduction for their tax planning status in our country today and puts forward a proposal for the development of tax planning.
The thesis is divided into 3 parts.
The first part concludes the first chapter and the second chapter. it mainly introduces the definition of medium-and-small-sized enterprises , the conception and principle of tax planning, and the reason and goal of tax planning of medium -and-small-sized enterprises.
The second part includes the third chapter and the forth chapter: it mainly introduces some procedure approaches of tax planning.
The third part includes the fifth chapter: introduces current situation and risk of tax planning of medium-and-small-sized enterprises in our country now and development tendency in the future.
The content of the thesis
Tax planning refers to taxpayers rationalize their management activities by making good use of some favorable policies, tax leaks, and tax blanks, whose real aim is to arrange the management, investment and the way of managing financial affair. So as to save more tax cost before the taxpaying business happens.
Differences between tax planning, tax avoidance and evade tax lie in four aspects: legality, the time in which the taxpayers manage their case, the influence on the base of tax and the effect of the activity, the attitudes of the government toward it.
The similarities between tax planning, tax avoidance and evade tax lie in five aspects: the taxpayers who carry out them, distinct objective, the same tax law, different standards in different countries.
The taxpayers should obey four basic principles: lawful, submitting to the
goal of financial management, synthetic, planning before the case.
The key goal made by medium-and-small-sized enterprises is to pursuit the greatest value. Although one enterprise can make the most profits by many ways, including higher price, more sales, lower cost and so on, the result is not always ideal, du
引文
1. 刘蓉编著：《税收筹划实务与案例》，黑龙江人民出版社，2002年版
2. 高金平著：《税收筹划谋略百篇》，中国财政经济出版社，2002年版
3. 贺志东编著：《房地产企业税收筹划》，机械工业出版社，2002年版
4. 张中秀主编：《公司避税节税转嫁筹划》，中华工商联合出版社，2001年出版
5. 《中国税务报》 税收筹划专刊
6. 国家经贸委网、中国中小企业网、中华财税网、大中华税收筹划网、新疆财税信息网。
1 中国中小企业网。
2 国家经贸委网，2003年。
3 高金平著，《税收筹划谋略百篇》，中国财政经济出版社，2002年。
4 刘蓉编著，《税收筹划实务与案例》，黑龙江人民出版社，2002年。
2. 高金平著：《税收筹划谋略百篇》，中国财政经济出版社，2002年版
3. 贺志东编著：《房地产企业税收筹划》，机械工业出版社，2002年版
4. 张中秀主编：《公司避税节税转嫁筹划》，中华工商联合出版社，2001年出版
5. 《中国税务报》 税收筹划专刊
6. 国家经贸委网、中国中小企业网、中华财税网、大中华税收筹划网、新疆财税信息网。
1 中国中小企业网。
2 国家经贸委网，2003年。
3 高金平著，《税收筹划谋略百篇》，中国财政经济出版社，2002年。
4 刘蓉编著，《税收筹划实务与案例》，黑龙江人民出版社，2002年。