| Since tax planning concepts, techniques were introduced into our country, the theoretical researchers, who has obtained the comparatively abundant research results. In practice, large companies often set up specialized in tax planning jobs, with a professional staff engaged in tax planning work, but small and medium enterprises are affected by many factors, the tax planning work should be a lot less. What are the factors that affect the tax planning for small and medium enterprises, how to overcome the adverse effects of tax planning work to promote small and medium enterprises to carry out, are worthy of studying.To solve these problems, this paper studies the small and medium enterprises, tax planning concepts, the role, in turn influencing factors research tax planning to do a thorough analysis; then, the theory of tax planning factors research and enterprise interviews combined 10 summarized the main factors affecting SMEs, tax planning and design of the questionnaire; Secondly, Xi’an 234 SMEs survey results collation, analysis, access to small and medium sized enterprises 10 item factor score recognition circumstances, and the results were analyzed; questionnaire in order to test the reliability of the results, were reliability analysis, display questionnaire credible; while for the correlation between the 10 factors, using factor analysis, eventually summarized 10 factors into internal management of the environment, tax collection and the legal system, social supervision and support, awareness and ability levels four influencing factors. Believe that the results of small and medium enterprises how to overcome the disadvantage factors, smoothly tax planning has the certain enlightenment. |
