天津工业大学

本科生毕业论文（设计）初稿

题 目 税务筹划有关问题探讨

---中小企业税收筹划风险研究

专 业 会计学 班 级 会计成本1405

姓 名 XXXX

学 号 XXXXXXX

指导教师 XX老师

2016 年 05 月 5 日

摘要

税务筹划是指纳税人围绕涉税事宜所进行的管理活动，其核心是在正确理解税收思想、税法制定原则、税务管理、征收、稽核的前提下，尽量减少自己的税收负担。其中心思想是把税收看做是生产经营活动中的成本，通过合理、合法的财务安排或者经营安排来达到降低成本的目的。但是，我国税务筹划的开展还处于起步阶段，没有受到应有的重视，对企业税务筹划更是如此。很多人认为税务筹划是大型企业的事情，中小企业没有足够的筹划空间，有的对中小企业税务筹划的研究也大都停留在理论层面。本文目前企业在税务筹划中存在的问题为出发点，论述了中小企业的税务筹划策略以及对税务筹划问题的一些思考。

关键词： 现状分析，风险，培育，完善制度

Tax planning is to show taxpayer around the tax-related matters of management activities, its core is in the correct understanding of tax thoughts, principles of the tax law, tax administration, tax, audit under the premise of try to reduce their tax burden. The central idea is to put the tax as a cost of production and operation activities, through reasonable and legitimate financial arrangements or business arrangements to achieve the purpose of reduce the cost. However, the development of China's tax planning is still in its infancy, not under the attention it deserves, to the enterprise tax preparation. Many people believe that the tax planning is a large enterprise, small and medium-sized enterprises do not have enough space planning, some study of small and medium-sized enterprise tax preparation also mostly theory. In this paper, the current problems existing in tax planning of enterprise as a starting point, this paper discusses the small and medium-sized enterprise's tax planning strategies and some of the problems of tax planning

Key words: the status quo analysis, risk, cultivation, perfect the system

目 录

一、引 言 ........................................... 1 二、我国中小企业税收筹划的现状分析 ................... 1

（一）中小企业在我国的地位和进行税收筹划的必要性 ...... 1 （二）中小企业对税收筹划的认识 ........................ 1 （三）中小企业税收筹划的开展 .......................... 2 （四）中小企业税收筹划的困难 .......................... 2

三、我国中小企业税收筹划存在的风险问题分析 ........... 2

（一）中小企业自身因素带来的风险 ...................... 2 1.对税收政策和税收筹划的认识存在误区 ................................ 2 2.税收筹划目的不明确导致的风险 ............................................ 3 3.筹划方案不科学导致的风险 .................................................... 3 4.税收筹划的客观基础条件不完善导致的风险 ........................ 4 （二）企业外部因素带来的风险 .......................... 4 1.税收政策变化导致的风险 ........................................................ 4 2.税务行政执法不规范导致的风险 ............................................ 4 3.税务代理制度不够完善而导致的风险 .................................... 5

四、中小企业防范税收筹划风险的对策 ................... 5