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中小企业纳税筹划问题分析及对策建议——以M公司为例

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"营改增"推行后,我国税收形势发生重大变化,纳税筹划的重要性日渐突显,做好纳税筹划对中小企业至关重要.以M公司为例,针对中小企业纳税筹划展开分析,探析其在增值税和企业所得税方面存在的问题,设计相应纳税筹划方案,并从完善内部控制机制、加强与税务部门的沟通、加深对税法政策的理解等方面提出相应解决对策,以期对中小企业的纳税筹划工作有所裨益.
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.

SMEtax planningVATcorporate income tax

张宝慧、赵强

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河南科技大学 商学院,河南 洛阳 471003

河南省科研平台服务中心,河南 郑州 450000

中小企业 纳税筹划 增值税 企业所得税

2024

洛阳理工学院学报(社会科学版)
洛阳理工学院

洛阳理工学院学报(社会科学版)

CHSSCD
影响因子:0.192
ISSN:1674-5035
年,卷(期):2024.39(3)
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