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Abstract
Small and medium enterprises are the main force of China's economic
development, especially in the manufacturing industry in the medium-sized or
micro-enterprises, its development accounted for a large proportion of China's GDP.
Due to the small size of small and medium enterprises in China, faced with the problem
of financing the heavy tax, in this case, there are some manufacturing SMEs appeared
tax resistance, tax fraud or tax evasion, you want to pass these ways. Maintain the
sustainable development of enterprises. This kind of tax evasion and taxation behavior
to a certain extent affected China's economic stability and development, and the relevant
departments need to make the right guidance to help these enterprises embarked on the
right path to tax up. Therefore, research and development of appropriate tax planning
for these small and medium enterprises is very important.
On the basis of collecting and familiarizing the tax laws and regulations and related
literatures, this paper analyzes the tax situation of D Company by analyzing the theory
and case, and summarizes the tax planning in D There are some problems and
shortcomings, D company for a number of tax planning programs, and put forward
some effective measures to ensure the smooth development of these tax planning, so
that the planning program is reasonable, operable, the risk of minimization.
Through the practice study of D company, China's manufacturing small and
medium-sized enterprises should be based on scientific premise, standard of accounting,
planning methods as a way to flexible use of tax policy Points, combined with their own
circumstances for tax planning, and the risk of planning to assess and solve, is a
relatively full tax planning program. Tax planning is an actual accounting work,
planning the development and implementation of the program, from beginning to end
and corporate accounting behavior are closely linked.
Key words: Taxation; Planning; Metal products; Small and medium-sized enterprises。。。。。。