本文以有效税务筹划理论和中小企业的税务筹划的现状为基础,研究现行税

法环境下中小企业税务筹划的策略,并在此基础上理论联系实际,以潍坊市农资

企业ABH公司为例,抓住增值税和企业所得税两个税种,为ABH公司量身制定

税务筹划方案,并进行实证分析,适当采用案例和图表阐明税务筹划的成效,从

成本收益和博弈论两个角度,阐明选择税务筹划最佳方案的思路及分析。

本文共分为六章:第一章绪论,主要说明论文研究的背景和意义,国内外研

究文献综述,研究方法,研究思路和创新点。第二章中小企业税务筹划的基本理

论,主要对中小企业、税务筹划的相关概念进行界定,对经典理论进行阐述。第

三章中小企业税务筹划的现状分析,主要通过调査问卷等形式进行调查研究,总

结我国中小企业税务筹划取得的成就和存在的问题。第四章中小企业税务筹划策

略,从筹资、投资、经营的不同角度,对中小企业发生的典型业务,提出税务筹

划策略,指出其切入点。第五章中小企业税务筹划实证研究,以潍坊市ABH公司

为例,以增值税和企业所得税为重点,用实例说明中小企业的税务筹划方案设计

和操作,并对每个方案筹划结果进行实证分析,用数据说明筹划效果,从成本收

益和博弈论两个视角进行理论分析,将实证结果上升到理论高度。第六章对中小

企业税务筹划提出有针对性的建议。最后是结论和展望,对全文进行总结。

关键词:税务筹划税收无差别平衡点纳什均衡税后收益最大化

ABSTRACT

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.

KEY WORDS : Tax planning Undifferent balance point of tax Nash

equilibrium Tax maximization of after-tax interest