Study On Tax Planning Of M Company Of Small And Medium-sized Enterprises In Hunan Province

Tax planning in the modern economy condition, the tax as one of objectivefinancial environment of enterprise, how to pay taxes according to law and actively usetax lever, seeking the maximum economic benefits, become a code of behavior ofenterprise financing and the basic starting point; the relevant statistics, small andmedium-sized enterprises accounted for more than the total number of enterprises inour country the proportion of99%, therefore, discussion on the small andmedium-sized enterprise tax planning theory and planning ideas, has become imminentproblem. At present, our country small and medium-sized enterprise tax planningability is generally not high, therefore, for small and medium enterprises, a correctunderstanding of the significance of tax planning, and actively learn and master thebasic theory of tax planning, and to avoid the risk of tax planning and how to conduct areasonable tax planning, is an important subject faced by small and mediumenterprises.The development of small and medium-sized enterprises, the use of comparativeanalysis, historical analysis and comprehensive analysis method, according to the basicthinking of proposing the problem, analysing and solving problems, the currentsituation of the development of small and medium-sized enterprises in Hunan provinceand the existing problems were analyzed. On this basis, M, small and medium-sizedprivate enterprises representative of the comparison and selection of Hunan Provinceas a case. Through field investigation and study, to learn the basis of M company’sproduction and operation situation and tax policy management institutions and thefunctional relations, analyzes the M company’s management of tax policy in theprocess of production and operation of the use of. Do an analysis on existing explainprofound theories in simple language and its tax policy management status of Mcompany in the target problem, and the optimal scheme of tax planning to do a study.This paper from the following five aspects of the small and medium-sizedenterprise tax planning research: in the first part, the introduction mainly expounds thebackground and significance of the small and medium-sized enterprise tax planning,introduces the basic theory and research method, explains the innovative points of thispaper. The second part, the small and medium-sized enterprise tax planning basictheory research discusses the definition of small and medium-sized enterprises at home and abroad, expounds the theoretical basis of tax planning, the small and medium-sizedenterprise tax planning and evaluation procedures. The third part of this section,starting from the small and medium-sized enterprise’s basic situation, elaborated thesmall and medium-sized enterprise production and management and tax management,including financial, tax analysis, case analysis, management content and managementmechanism of enterprise tax. The fourth part, mainly tells the story of SMEs, theexistence of tax planning problems such as low efficiency etc.. The fifth part write thetarget enterprise tax planning and optimization scheme. The sixth part is the evaluationof the optimization program in the five part in order to reasonable taxation to provideuseful advice for enterprises.