On the Problems and Countermeasures in the Tax-planning in Small-and-Medium-Sized Enterprises——Taking M Company as an Example
After the implementation of replacing business tax with value-added tax(VAT),China's tax situation has undergone significant changes,and the importance of tax planning has become increasingly prominent.In this con-text,it is crucial for small-and-medium-sized enterprises(SME)to do a good job in tax planning.This article tak-ing M Company as an example,analyzes the tax planning issues and schemes for small-and-medium-sized enter-prises,to explore its problems in value-added tax and enterprise income tax and design corresponding tax planning schemes.Finally,possible solutions are proposed from three aspects:improving internal control mechanisms,strengthening communication with the tax authorities,and deepening understanding of tax law policies,which is ex-pected to benefit the tax planning work of small-and-medium-sized enterprises.