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摘 要：随着我国市场经济的进一步开展和完善，特别是中国参加世贸组织以后，由于市场竞争愈发剧烈，越来越多的企业开场关注纳税筹划。中小企业是重要的经济主体之一，对我国国民经济开展和社会稳定起着重要的作用。可是，在我国现有的纳税环境下，有相当一局部中小企业无论是对纳税筹划理论还是对纳税筹划实际操作都知之甚少，甚至有些会盲目操作导致利益受损。本文将站在中小企业角度，分析和阐述中小企业如何应用纳税筹划减轻税负，合法节税，实现纳税利益。
本文的主体主要由四局部组成。首先，阐述一些关于中小企业纳税筹划的必要根底理论。第二部介绍了中小企业纳税筹划的背景，主要有中小企的管理经营特点和中小企业纳税筹划的意义、必要性。第三局部是文章的核心局部，它从筹建、融资、经营三个环节来阐述中小企的纳税筹划的一些主要方法及途径，其中对经营环节的纳税筹划进展了重点分析。最后，文章对中小企业纳税筹划的现状进展了分析，并就中小企业在纳税筹划实务中存在的相关问题提出了一些合理化的建议。
关键词：纳税筹划；中小企业；节税
Abstract: With the further development of China's market economy, especially after China's accession to the WTO, the market has bee increasingly petitive. As a result, more and more enterprises begin to focus tax planning. SMEs are one of the important economic entities, and it also plays an important role in China's national economic development and social stability. However, considering tax, in the current circumstances, a considerable of small and medium enterprises has little knowledge in tax planning both theoretically and practically. What is worse, some action will result in jeopardizing the interests of the SEM. This essay will represent for