探析中小企业企业所得税的税收筹划

在市场经济条件下,税收筹划对企业的发展具有重要意义。中小企业应潜心钻研《企业所得税法》,用好政策给予的优惠条件,对企业进行纳税筹划。企业进行企业所得税税收筹划时,一方面可利用所得税优惠政策及准予扣除项目的限额进行税务筹划,另一方面可利用会计处理方法对企业纳税所得额进行调整。

On Tax Plan of SME Business Income Tax

Under the condition of market economy,tax plan has great significance for the development of an enterprise. SMEs should study Law on Business Income Tax and take full advantage of some preferential terms to pay taxes.The paper holds that an enterprise can make good use of either the tax advantages and the granted deducted item limit which is granted to deduct,or accounting methods to adjust business income tax when planning the business income tax.