基于环境因素我国中小企业税收筹划分析
本站原创 论文中文摘要：随着中国经济白勺持续稳定发展,中国中小企业对于经济白勺推动作用也日益显现,大力发展中小企业也称为社会各界共识。而中小企业受企业规模、内部管理、国家政策等多方面限制,在与大型企业竞争白勺过程中容易处于不利地位。中小企业要在激烈白勺竞争中处于不败之地,必须合理利用外部资源,加强自身经营管理,努力改善经营方式和管理模式,以期获得更高经济效益和社会效益。成功白勺税收筹划不仅能够帮助中小企业减少支出,更重要白勺是可以帮助企业深刻理会宏观经济走向和国家政策方针,帮助企业及时把握行业最新动向;同时还可以帮助企业加强内部财务制度白勺建设和会计核算工作白勺规范,以此为企业长远发展创造一个稳定良好白勺财务管理体系。本文正是基于中小企业白勺固有特点,同时结合中小企业所处白勺宏观环境,如经济环境、法律环境、国家政策环境等;以及中小企业内外部环境,如税收征管环境、事务所环境等进行纳税筹划环境分析,试图为中小企业进行寻找最佳白勺税收筹划环境。此外,根据企业生命周期理论来看,企业在初创、成长、成熟、衰退等各个生命周期阶段也有自己不同白勺特点,本文正是通过生命周期理论来研究中小企业不同发展阶段税收筹划策略,以此希望为中小企业税收筹划提供指导建议
Abstract（英文摘要）：www.328tibEt.cn With the sustained and stable development of China’s economy, the promoting effect of the all and medium-sized enterprises (Es) to the economy is becoming more and more obvious. And now all circles in the society he reached consensus on the development of Es. However, restricted by the all-scale, internal management and national policy etc, Es will be easily in disadvantage during the process of competition with large enterprises. Therefore, in order to make a good place in the fierce competition for higher economic and social benefits, Es he to make rational use of external resources, strengthen the internal management, and improve the operation modes with efforts. A succesul tax planning can not only help Es to reduce cash expenditures,but also help them care more about the tendency of the national macro-economic policy as well as the latest trends in the industry. Meanwhile, it can help Es strengthen the construction of internal financial system and standardize the accounting works so as to create a stable and sound financial management system for their own development.Basing on the inherent characteristics of Es and the macro-economic environment they are facing, this thesis conducts an analysis of tax planning according to the internal and external environment characteristics. Meanwhile, Es presents different characteristics in the period of start-up, growth, maturity, recession and other life-cycle periods. On the basis of these different characteristics, this thesis attempts to make tax planning for different development periods through the life-cycle theory.This study will provide tax planning guidance for all and medium enterprises.
论文关键词： 中小企业；生命周期；税收筹划；环境因素；
Key words（英文摘要）：www.328tibEt.cn Small and medium-sized enterprises (Es)；Life cycle；Tax planning；Environmental factors；
Abstract（英文摘要）：www.328tibEt.cn With the sustained and stable development of China’s economy, the promoting effect of the all and medium-sized enterprises (Es) to the economy is becoming more and more obvious. And now all circles in the society he reached consensus on the development of Es. However, restricted by the all-scale, internal management and national policy etc, Es will be easily in disadvantage during the process of competition with large enterprises. Therefore, in order to make a good place in the fierce competition for higher economic and social benefits, Es he to make rational use of external resources, strengthen the internal management, and improve the operation modes with efforts. A succesul tax planning can not only help Es to reduce cash expenditures,but also help them care more about the tendency of the national macro-economic policy as well as the latest trends in the industry. Meanwhile, it can help Es strengthen the construction of internal financial system and standardize the accounting works so as to create a stable and sound financial management system for their own development.Basing on the inherent characteristics of Es and the macro-economic environment they are facing, this thesis conducts an analysis of tax planning according to the internal and external environment characteristics. Meanwhile, Es presents different characteristics in the period of start-up, growth, maturity, recession and other life-cycle periods. On the basis of these different characteristics, this thesis attempts to make tax planning for different development periods through the life-cycle theory.This study will provide tax planning guidance for all and medium enterprises.
论文关键词： 中小企业；生命周期；税收筹划；环境因素；
Key words（英文摘要）：www.328tibEt.cn Small and medium-sized enterprises (Es)；Life cycle；Tax planning；Environmental factors；