畢業(yè)論文中小企業(yè)稅務(wù)籌劃

1、四川大學(xué)錦城學(xué)院本科畢業(yè)論文中小企業(yè)稅務(wù)籌劃I中小企業(yè)稅務(wù)籌劃中小企業(yè)稅務(wù)籌劃專業(yè)：會(huì)計(jì)學(xué)學(xué)生：指導(dǎo)老師：摘要改革開放以來，我國(guó)中小企業(yè)得到了蓬勃發(fā)展，在促進(jìn)經(jīng)濟(jì)增長(zhǎng)、增加就業(yè)和國(guó)際貿(mào)易等方面做出了重要貢獻(xiàn)。隨著中國(guó)經(jīng)濟(jì)快速穩(wěn)健的發(fā)展，中小企業(yè)成為國(guó)民經(jīng)濟(jì)增長(zhǎng)不可缺少的一股中堅(jiān)力量。我國(guó)各種稅務(wù)政策及法律規(guī)定不斷革新，規(guī)劃中小企業(yè)稅收籌劃方式對(duì)于提高中小企業(yè)經(jīng)濟(jì)效益，減輕稅負(fù)成本保證企業(yè)健康發(fā)展具有非常重要的意義。在市場(chǎng)經(jīng)濟(jì)條件下，稅務(wù)

2、籌劃貫穿于企業(yè)經(jīng)濟(jì)活動(dòng)的全過程，對(duì)企業(yè)的生產(chǎn)經(jīng)營(yíng)成果起著舉足輕重的作用。國(guó)內(nèi)市場(chǎng)經(jīng)濟(jì)政策的不斷調(diào)整，讓中小企業(yè)更加注重到自身企業(yè)的稅務(wù)籌劃。作為納稅人的中小企業(yè)，如何做到既不違反國(guó)家法律又能減輕企業(yè)稅負(fù)，進(jìn)行合理的稅務(wù)籌劃是一種有效手段。本文主要從稅務(wù)籌劃的概念、現(xiàn)狀、存在的風(fēng)險(xiǎn)、對(duì)策和建議、影響等方面進(jìn)行闡述。概述了納稅籌劃的概念、原則以及進(jìn)行納稅籌劃的意義；明確了中小企業(yè)進(jìn)行納稅籌劃的目標(biāo)；分析了當(dāng)前企業(yè)稅務(wù)籌劃的局限性、現(xiàn)狀、存在

3、的風(fēng)險(xiǎn)；提出了企業(yè)稅務(wù)籌劃的對(duì)策、基本方法以及會(huì)計(jì)政策在納稅籌劃中的應(yīng)用。本文以中小企業(yè)稅務(wù)籌劃為主要研究對(duì)象，根據(jù)我國(guó)實(shí)際情況，主要從會(huì)計(jì)的角度對(duì)其進(jìn)行探討?？蔀橹行∑髽I(yè)進(jìn)行納稅籌劃時(shí)提供參考。關(guān)鍵詞：中小企業(yè)納稅籌劃會(huì)計(jì)政策經(jīng)濟(jì)利益四川大學(xué)錦城學(xué)院本科畢業(yè)論文中小企業(yè)稅務(wù)籌劃III目錄1.導(dǎo)論.......................................................................

4、...................................................................11.1選題背景.........................................................................................................................11.2文獻(xiàn)綜述................

5、.........................................................................................................12.中小企業(yè)稅務(wù)籌劃概述......................................................................................................

6、....22.1稅務(wù)籌劃的概念.............................................................................................................22.2中小企業(yè)稅收籌劃的現(xiàn)狀.................................................................................

7、............22.3稅務(wù)籌劃的原則.............................................................................................................32.4中小企業(yè)進(jìn)行稅務(wù)籌劃的原因.......................................................................

8、..............42.5中小企業(yè)進(jìn)行稅務(wù)籌劃的可行性分析.........................................................................42.6中小企業(yè)進(jìn)行稅務(wù)籌劃目標(biāo).........................................................................................53.增強(qiáng)中小企

9、業(yè)稅收籌劃能力的對(duì)策和建議..........................................................................63.1稅務(wù)籌劃風(fēng)險(xiǎn)的定義與特征.........................................................................................63.2中小企業(yè)進(jìn)行稅收籌劃的必要性..........

10、.......................................................................63.3中小企業(yè)稅收籌劃的的風(fēng)險(xiǎn)防范.................................................................................73.4內(nèi)部環(huán)境方面的措施.....................................

11、................................................................93.5外部環(huán)境方面的措施.....................................................................................................93.6中小企業(yè)稅收籌劃的基本方法.........................

12、..........................................................103.7會(huì)計(jì)政策選擇在稅收籌劃中的運(yùn)用...........................................................................114.中小企業(yè)稅收籌劃帶來的影響..................................................

13、..........................................124.1稅收籌劃對(duì)中小企業(yè)的影響.......................................................................................124.2稅收籌劃對(duì)國(guó)家稅收的影響.........................................................

14、..............................125.結(jié)論........................................................................................................................................13參考文獻(xiàn)..........................................

15、.............................................................................................14致謝...........................................................................................................................