Based On The Small Business Accounting Standards Of Small Businesses Tax Planning Research

With the continuous development of society, Small enterprisesgradually become the most countries at the forefront of the nationaleconomic and social development, our country is no exception. The nationalfast steady economic development, relies on the development of smallbusinesses. Promoting the development of small businesses is to maintainsteady and rapid development of national economic important basis, andis a major strategic task of relationship between the people’s livelihoodand social stability. As a small business is active in the economic stageof large groups, in both developed countries and developing countries havethe important and irreplaceable role and status. Therefore, strengtheningthe management of small businesses, and promoting the development of smallbusinesses is an important part of the relationship between one countryand healthy development of national economy. The ministry of finance hasissued the “accounting standards for small businesses”, and fullyimplemented on January1,2013. The main goal of the new standard is inorder to strengthen the internal management of small businesses, andpromote the healthy development of small businesses smoothly continue;The second is to strengthen tax order and management of small businesses,further promotes small business tax justice; The three is to strengthenloan management, and optimize of small business lending program, toprevent small business loan risk.Because of the new “small business accounting standards “havingbeen fully implement, the small businesses should be in strict accordancewith the provisions of the “small business accounting standards” forbusiness accounting, to improve the quality of accounting information,to strengthen financial management and improve the internal managementlevel, so that to pay more shall taxes according to law, to improve enterprise’s external financing qualification and ability, and to promoteenterprise healthy and sustainable development. The author uses normativeanalysis, questionnaire and case empirical research，which is based on"small business accounting standards" and the effect of the small businesstax planning. First of all, the article separately introduces about smallbusiness financial criteria, the definition of tax planning and taxplanning theory of the status quo. Combined with the2013new "smallbusiness accounting standards" on the adjustment of the taxation, andsmall businesses need to tailor tax planning scheme is put forward.Secondly, through the questionnaire survey of typical enterprise,analysis the current status of tax planning, the reality basis for thearticle puts forward the theory of tax planning. Combined with the theoryof tax planning at home and abroad, and improving the original effectivetax planning framework, suitable for small enterprise effective taxplanning model is put forward. Through the empirical case, the effectivetax planning model and the accounting standards for small businesses,about the preferential tax policy on them, makes the abstract theory oftax planning. According to the small business link, selecting typicalcases, the image reveals the effective tax planning model. Finally, basedon the section in the previous chapter empirical papers, as well as theproblems arising from the questionnaire survey, puts forward severalfeasible suggestion.This article is divided into six parts, and the following is eachpart of simple introduction:The first part is the introduction part. The article mainlyintroduced the research background, research significance, researchstatus both at home and abroad as well as the research method, innovationpoints and deficiencies.The second part is the characteristics of small business accounting standards, and the coordination with the income tax act. Mainly in theaccounting standards for small businesses, small businesses is defined,and mainly introduces the current standards and coordination between taxlaw and differences, for the later about the present situation of smallenterprises tax planning.The third part is the present situation of the tax planning for asmall business. This part mainly through questionnaires, reflects a phasein the new “small business accounting standards” under the status quoof tax planning, and analyzes the problems which are existed in the taxplanning of small businesses and favorable factors. According to theexisting problems, the author will put forward suitable for small businesstax planning theory foundation.The fourth part is the small business tax planning theory-the theoryof effective tax planning. This theory was come from the scholars Scholesand Wolfson (1992). On the basis of the theory, the author according tothe situation of small enterprises themselves, will construct a tailoredeffective tax planning model for a small business, which is laid atheoretical foundation for the next part of the empirical case.The fifth part is the tax planning of the empirical case for a smallbusiness. The part is the part of effective tax planning theory andeffective tax planning framework, to small business financing, investmentto the business management as the main line. And the author chooses themore typical case, tax planning guidance and suggestions for smallbusinesses, convenient small businesses by abstract; Across the theoryto practice, make the enterprise more deep understanding of the conceptof effective tax planning.The sixth is based on the “small business accounting standards”which promotes small business tax planning,and is that small business tax planning policy suggestions. This part mainly is to respond to theabove content out of the small business tax planning problem, and to putforward the corresponding policy suggestions to lay a foundation for therapid development of small businesses.