The Research On Tax Planning Of Small And Medium-Sized Enterprises

Based on the theory of effective tax planning and the tax planning status of small and medium-sized enterprises,the article is researching the tax planning strategy for SMES under the current tax law environment, and on the basis of theory with practice, taking ABH agricultural company in Weifang as an example, seizing two taxes of value-added tax and enterprise income tax, making out the tax planning strategies for ABH company, and then carrying on the empirical analysis, illustrating the effort of tax planning by the proper use of cases and graphs, from two angles of cost-benefit theory and game theory, clarifying the thinking and analysis to choose the best scheme of tax planning.This article is divided into six chapters:the first chapter is the introduction, mainly to explain the background and significance of the research, the literature reviews at home and abroad, the research methods, the research ideas and innovation. The second chapter is the basic theory of small and medium-sized enterprise tax planning, mainly to define the concept of SEMS and relative tax planning, to clarify the classical theory. The third chapter is the analysis of present situation of SMES tax planning, mainly to investigate through the questionnaire form, to summarize the achievements and existing problems of the SMES tax planning in China. The fourth chapter is the tax planning strategies of the SMES, from different angles of financing, investment and management, making out tax planning strategies for the typical business of the SMES, and pointing out the breakthrough points. The fifth chapter is an empirical research on the SMES tax planning, taking Weifang ABH company as an example, the value-added tax and enterprise income tax as the key point, using the examples of tax planning design and operation of SMES, and making empirical analysis for the results of each program planning, showing the effects of planning by datas, making theoretical analysis from the two angles of cost-benefit theory and game theory, and raising the empirical results up to theory. The sixth chapter put forward some suggestions to the SMES tax planning. The last part is the conclusion and outlook, summarizing the full article.