【摘要 (中文/英文)】 随着我国市场经济体制和现代企业制度的建立,越来越多的企业认识到税收筹划对企业经营效果的重要性并将其运用于经营决策中。一个企业从筹建、营运到解散,每一个阶段,每一个环节,无不存在税收筹划的机会,税收筹划贯穿于企业的一切经济活动之中。中小企业是我国企业的主体,在国民经济中发挥着十分重要的作用。由于中小...更多k>企业涉及领域广泛,所有制形式多样,企业治理结构普遍不规范,财务管理水平较低,因此,在我国现有的税收环境下,不少企业对于如何在依法纳税的前提下依法争取和维护自身的合法利益知之不多,分不清违法偷税和合法避税的界限,不熟悉税收筹划的途径与方法,经常在不知不觉中放弃减少税收支出的机会,或者盲目行动导致无畏的利益损失。本文将站在税务机关的角度,结合典型案例,阐述中小企业增值税税收筹划的途径与方法,从理论和实践上论述中小企业增值税税收筹划必将实现政府与企业的“双赢”。 除导论外,本文共分为三部分,在第一部分中,阐述了税收筹划的基本理论,界定了中小企业增值税税收筹划的概念,提出了税务部门与纳税人是“博弈”但更是“服务”关系的新理念,指出税收筹划是优化纳税服务的最直接有效的方式。在第二部分中,分析了我国中小企业增值税税收筹划的现状,指出了我国中小企业增值税税收筹划过程存在的问题和主要症结,并对这些问题和症结产生的原因进行了剖析。在第三部分中,针对我国中小企业增值税税收筹划的症结,对如何改进进行了策略探讨,从理论上提出了我国中小企业增值税税收筹划的基本思路,从实践上列举了我国中小企业增值税税收筹划的具体方法,从而阐述了增值税税收筹划为中小企业带来收益的同时也优化了税务部门的税收服务,为税务部门培植了税源。 希望本文提出的一些见解与创见能为完善税收筹划研究提供一点有益的帮助,并能藉此提高人们对我国中小企业增值税税收筹划的认识,优化税务部门对纳税人的税收服务,从而促进中小企业增值税税收筹划工作的顺利发展。

 As China's market economic system and the establishment of modern enterprise system, more and more enterprises recognize the business tax planning effects and the importance of applying business decision-making. From a business planning, operation to the dissolution of every stage, every link, there are all opportunities for tax planning, tax planning throughout the enterprise of all economic activities. Small and medium-sized enterprise are the mainstay of China's enterprises, in the national economy play a very important role. As Small and medium-sized enterprise involved in extensive areas, and diverse forms of ownership, corporate governance generally not standardized, low level of financial management, therefore, in our current revenue environment, many enterprises in accordance with the law on how to pay taxes according to law under the premise of securing and maintaining The legitimate interests of their own know little about, confusion illegal tax evasion and avoidance of legal limits, tax planning are not familiar with the ways and means, often unwittingly give up the opportunity to reduce revenue expenditure, or blindly courageous action led to the loss of interest. This article will stand in the perspective of the tax authorities, with typical cases, Small and medium-sized enterprise value-added tax on tax planning ways and means, in theory and practice of value-added tax on the SME tax planning is bound to achieve the government and enterprises a "win-win." In addition to Introduction, this paper is divided into three parts, in the first part, expounded the basic theory of tax planning, defining Small and medium-sized enterprise VAT tax planning concept, put forward the tax department and taxpayers are "game" but more is "Services" between the new idea that tax planning is the optimization of tax services the most direct and effective way. In the second part, analysis of China's Small and medium-sized enterprise VAT tax planning of the status quo, pointing out that China's Small and medium-sized enterprise VAT tax planning process the existing problems and the main crux of the matter, and the crux of these problems and the reasons for the analysis. In the third section, for Small and medium-sized enterprise in China crux of the VAT tax planning, how to improve the conduct of the strategy, in theory put forward China's Small and medium-sized enterprise VAT tax planning the basic ideas, from the practice of China's small and medium enterprises listed on the VAT tax planning The specific method, which described the VAT tax planning for the benefit of Small and medium-sized enterprise but also optimize the tax department of revenue, the tax department to cultivate the sources of tax revenue. This paper presents some hope that the insights and creative tax planning can improve the inquest that the study provides useful help, and can take this to China's Small and medium-sized enterprise to raise VAT tax planning awareness, and optimize the tax department of the taxpayer's tax service, so as to promote Small and medium-sized enterprise VAT tax planning work for the smooth development.

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