Sme Tax Planning

The purpose and significance of the thesisThe conception of tax planning is a new term for the majority of the Chinese. In the past, because we carry out the planned economy, the property right of the state-owned enterprise and collective enterprise has not been clearly-cut, motivation mechanism is not perfect, taxpayer is not independent in the benefit, and there are not motive and pressure in tax saving, So the tax planning has not been practiced extensively for a long time.In the recent years, with the further development of the economic reform and socialist market economy system building and perfecting, every enterprise carries out to manage for themselves and assume sole responsibility for their profits or losses, so every enterprise has motive and pressure in tax saving. The tax planning has been used by more and more enterprises to reduce tax saving legally.Due to the objective cause of medium-and-small-sized enterprises and the lower level of tax collection and not perfect tax system, so they do not pay more attention to tax planning. But With perfect of tax system and the improvement of tax collection after China entering WTO, and the adaptation to fierce competition among them, tax planning must be paid more attention to by medium-and -small-sized enterprises. They have become an important part in the market economy which can not be taken place during the development of Chinese economy. Therefore, it has had practical or immediate significance to do some research into tax planning.The basic thought and the structure of the thesisApplying the theory to reality is the basic thought of the thesis. First of all, it puts forward the conception of medium-and-small-sized enterprises, and analyses differences between tax planning and tax avoidance, tax planning andtax evading. Secondly, it analyses the reasons for tax planning, the purposes of tax planning . Thirdly, after we have a clear understanding of tax planning of medium-and-small-sized enterprises, the thesis supplies many methods through which they can do tax planning. Finally, it makes a brief introduction for their tax planning status in our country today and puts forward a proposal for the development of tax planning.The thesis is divided into 3 parts.The first part concludes the first chapter and the second chapter. it mainly introduces the definition of medium-and-small-sized enterprises , the conception and principle of tax planning, and the reason and goal of tax planning of medium -and-small-sized enterprises.The second part includes the third chapter and the forth chapter: it mainly introduces some procedure approaches of tax planning.The third part includes the fifth chapter: introduces current situation and risk of tax planning of medium-and-small-sized enterprises in our country now and development tendency in the future.The content of the thesisTax planning refers to taxpayers rationalize their management activities by making good use of some favorable policies, tax leaks, and tax blanks, whose real aim is to arrange the management, investment and the way of managing financial affair. So as to save more tax cost before the taxpaying business happens. Differences between tax planning, tax avoidance and evade tax lie in four aspects: legality, the time in which the taxpayers manage their case, the influence on the base of tax and the effect of the activity, the attitudes of the government toward it. The similarities between tax planning, tax avoidance and evade tax lie in five aspects: the taxpayers who carry out them, distinct objective, the same tax law, different standards in different countries. The taxpayers should obey four basic principles: lawful, submitting to thegoal of financial management, synthetic, planning before the case.The key goal made by medium-and-small-sized enterprises is to pursuit the greatest value. Although one enterprise can make the most profits by many ways, including higher price, more sales, lower cost and so on, the result is not always ideal, du...