毕业论文摘要及目录.doc

摘要税收是企业对政府的无偿支出，它没有相应的收入与之配比。因此企业作为独立经营的主体，本身就有一种在合法性的前提下，降低自身赋税的要求，税收筹划作为企业一种追求其合法权益的一种手段也就应运而生。本文正是在这种前提下，介绍和探讨了税收筹划的概念，并对中小企业税收筹划的必要性和可行性进行了探讨，在此基础上较为系统的分析了现行状况下我国中小企业在税收筹划方面普遍存在的问题及成因，提出了相应的改进及对策。本文按照提出问题，分析问题，解决问题的思路安排论文结构，先从中小企业的税收筹划的概念出发，说明中小企业实施税收筹划的必然性、可行性。后结合现阶段税收筹划普遍存在的问题，探讨问题存在的原因。最后从多个方面提出改善中小企业税收筹划的建议并以太仓市雷昂机电设备有限公司为样本具体说明。本文试图完善中小企业税收筹划的对策，从而帮助中小企业真正的降低税负，实现企业利润最大化。关键词：中小企业；税收筹划；潜在风险；对策AbstractThe tax is the enterprise to governments free expenditure, it does not corresponding with the income ratio. As an independent business enterprises operation entity, theree is need to reduce their tax burden, the tax planning pursues its legitimate rights and interests also to arise at the historic moment. With the continuous deepening of reform and opening up, the further development of market economy. This paper is in such a premise, introduced and has discussed the tax planning concept, has carried on the discussion to tax planning necessity and the feasibility. Based on this, it has analyzed systematically the problems and causes of tax planning, proposed the corresponding improvement countermeasure.This article according to asks the question, the analysis question, solves the question mentality arrangement paper structure, embarks first from the small and medium-sized enterprise tax revenue preparations concept, explains the small and medium-sized enterprise implementation tax revenue preparation the inevitability, the feasibility. Latter unifies the question which the present stage tax revenue preparation exists generally, the reason which the discussion question exists. Finally from many aspects proposed that improves the small and medium-sized enterprise tax revenue preparation the suggestion and raises the electromechanical device Limited company take the Taicang thunder as the sample concrete explanation. This article attempts to consummate the small and medium-sized enterprise tax revenue preparation the countermeasure, thus helps the small and medium-sized enterprise truely to reduce the tax burden, realizes the profit of enterprise maximization.Keywords:Small and medium-sized enterprise;Tax planning; Potential risk; CountermeasuresII目录前言11 税收筹划概述12 中小企业实施税收筹划的必要性和可行型42.1 中小企业实施税收筹划的必要性42.2 中小企业实施税收筹划的可行性43 我国中小企业税收筹划普遍存在问题63.1 税收筹划认识上存在误区63.2 税收筹划行为扭曲73.3 税收筹划水平低下83.4 税收筹划活动常受到不合理对待84 中小企业税收筹划存在问题原因分析94.1 宣传工作不够深入，企业不重视94.2 利益驱使，盲目作为94.3 财会人员素质较低，难以进行高层次的税收筹划94.4 一些法律界限比较模糊，执法上有些