文档介绍：Last updated on the afternoon of January 3, 2021
税务筹划论文
摘要
零售业中小型企业对于我的提高有重要作用，也是促进经济增长的主要纳税主体之一。而零售业中小企业整体税收筹划水平不高，降低了零售业中小企业的利润，影响了其竞争力。通过税收筹划可以增强零售业中小企业企业竞争能力，增加企业的可支配收入，实现供给侧改革，获得最大化的税收利益。
本文以零售业中小企业作为研究对象，在阐述税收筹划必要性的前提下，针对税收筹划意识淡薄，税收筹划水平低，专业人才匮乏的问题。通过增强税收筹划意识，纳税人身份的选择，具体税种筹划，税收筹划制度的建立等方面提出解决对策。
关键词：税收筹划；零售业中小企业；税收筹划制度
Retail sales of small and medium-sized enterprise tax planning
Abstract: Retail sales of small and medium-sized enterprises for the economic development of our country people's important role in the improvement of living standards, is also one of the main taxes is to promote economic growth. Retail sales of small and medium-sized enterprises tax planning level is not high, reduces the profits of small and medium-sized retail enterprises, affected its competitiveness. Through the Retail sales of small and medium-sized enterprises tax planning can enhance retail enterprise competition ability, increase the disposable income of the enterprise, realize the reform of supply side, maximize tax benefit.
Retail sales of small and medium-sized enterprises as the research object, based on the retail on expatiating the necessity of tax planning, in view of the weak consciousness of tax planning, tax planning level is low, lack of professional talents. By strengthening the consciousness of tax planning, the choice of the taxpayer identity, specific tax planning, the establishment of the tax planning system aspects of countermeasures were put forward.
Keywords:Tax planning; Retail sales of small and medium-sized enterprises; Tax planning system
目录
1 引言
问题的提出
税收对于整个国民经济发展具有重要作用，是政府财政支出的基础，是基础设施完善的前提条件，也是居民与企业利润最大化的重要因素。
税收作为企业的一种净资产流出，对企业实现利润最大化有很大的影响。如若企业依法纳税，税收金额之大可能会影响到企业的资本运营与周转，甚至无法实现资本的最大价值，企业利润下降；如若通过不合理的转移定价、财务造假等方式，一经查实必会受到法律的制裁，轻微的处罚可能会导致企业暂时经营困难，如果处罚严重，企业形象受损，影响公司名誉，企业信用评级下调，贷款困难。［1］大型公司由于专业人员的专业素养较高，具有大额资金支持，公司税收筹划的效果较好，而企业由于规模小，工作人员专业素养不够，在税收筹划方面有所欠缺，导致中小企业的利润减少。
如何在不违