学校代码：10378 密级：
分类号：
硕士学位论文
中小企业税收筹划策略研究—
—以A 企业为例
学 号： 3202000870
学生姓名： 宋肖玉
学位类别： 专业硕士
专业名称： 工商管理
研究方向： 财务管理
导师姓名： 刘银国
二○二三年一月School code ：10378 Security：
Classification：
Researchon Tax Planningof Small and
Medium-sized Enterprises- A case study of
Enterprise A
Student ID：3202000870
Name：Song xiaoyu
Degree category： Master of Business Administration
The professional name：Business Administration
Research direction ：The financial management
Tutor’s name：Liu yinguo
January 2023学 位 论 文 独 创 性 声 明
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论文作者（签名）： 2023 年 1 月 6 日
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作者签名： 2023 年 1 月 6 日 中小企业税收筹划策略研究-以A 企业为例
摘要
中小企业作为我国国民经济发展不可或缺的重要组成部分，在持续推进市场经济发
展、优化产业结构调整、稳就业保民生等方面发挥着不可替代的作用。然而近年来，经济下
行压力进一步加大，企业间竞争愈加激烈、融资难、成本增加等都成为了制约中小企业发展
的重要因素。为了能从这种困局中走出来，中小企业必须要通过提高企业管理水平，降低企
业营运成本来提升企业管理效能，增强企业市场竞争力。其中，税收作为企业运营成本重要
构成部分之一，如何通过合理方式进行税收筹划工作来有效降低企业生产经营活动中的成本
支出，成为企业发展所面临的重要课题之一。
企业实施税收筹划的根本目的是实现企业税后价值最大化，由于国内国际经济环境双
重影响，加之企业税收筹划过程中对税收政策理解的片面性、局限性，难免存在一定的涉
税风险，同时，多数管理层未能正确树立节税意识也成为制约企业税收筹划工作开展的关
键因素之一，不少企业特别是民营中小企业对如何依法依规享受税收优惠政策来维护自身
合法权益知之甚少，对合理合法避税与偷漏税界限分辨不明，从而造成未能形成一个良性
发展的节税环境。此外即便在企业生产发展过程中，领导层以及相关岗位人员重视并开展
了税收筹划工作，但在实际操作阶段，往往也存在忽略考虑税收筹划的成本费用，片面追
求纳税最小化的问题，从企业长远发展来看，影响了企业整体经济效益。据此本文研究对
象是中小企业税收筹划策略问题，以税收筹划在我国中小企业发展进程中的必要性和可行
性为立脚点，依据中小企业现行缴税主要税种构成情况，重点对企业经营活动中如何运用
税收筹划手段进行研究探讨。从税收筹划基本理论入手，以A 中小企业税收筹划策略设计
为具体研究对象，通过实地调查、数据分析等手段研究该企业近三年税负情况，通过分析
对比提出税收筹划策略，旨在运用税收筹划手段进一步缩减企业税款支出，减轻企业营
业成本压力，进而推动提升企业创新力、行业竞争力，延长企业生命周期，从而构建
中小企业有效的税收筹划策略，同时为确保中小企业税收筹划有效实施，提出相关
保障措施。
关键词：中小企业；税收政策；税收筹划
1 中小企业税收筹划策略研究-以A 企业为例
Abstract
As an indispensable part of China;s national economic development, small and medium-sized
enterprises play an irreplaceable role in promoting the development of market economy, optimizing
the adjustment of industrial structure, stabilizing employment and ensuring people;s livelihood.
However, in recent years, the downward pressure of the economy has been further increased, and the
competition between enterprises has become increasingly fierce, financing difficulties, cost increases
and so on have become important factors restricting the development of small and medium-sized
enterprises. In order to get out of this predicament, small and medium-sized enterprises must
improve their management level, reduce their operating costs, improve their management efficiency
and enhance their market competitiveness. Among them, as one of the important components of
enterprise operating costs, how to effectively reduce the cost of enterprise production and
management activities through tax planning in a reasonable way has become one of the important
issues facing the development of enterprises.
The fundamental purpose of tax planning is to maximize the after-tax value of enterprises. Due
to the dual impact of domestic and international economic environment, as well as the one-sidedness
and limitation of the understanding of tax policies in the process of tax planning, certain tax-related
risks inevitably exist. Meanwhile, Many enterprises, especially private smes, know little about how
to enjoy preferential tax policies in accordance with laws and regulations to safeguard their
legitimate rights and interests. They are unclear about the boundary between reasonable and legal tax
avoidance and tax evasion, thus failing to form a tax saving environment for sound development. In
addition, even in the process of production and development of enterprises, the leadership and
relevant personnel attach importance to and carry out tax planning work, but in the actual operation
stage, there are often problems of ignoring the cost of tax planning and one-sided pursuit of tax
minimization, which will affect the overall economic benefits of enterprises in the long run. Based
on this, the research object is the tax planning strategies of small and medium-sized enterprises.
Based on the necessity and feasibility of tax planning in the process of development of small and
medium-sized enterprises in our country, the focus is on how to use tax planning methods in
enterprise business activities. Starting from the basic theory of tax planning, taking the tax planning
strategy design of A small and medium-sized enterprise as the specific research object, this paper
studies the tax burden of the enterprise in recent three years through field investigation, data analysis
and other means, and proposes tax planning strategy through analysis and comparison, aiming to
further reduce the tax expenditure of enterprises and reduce the operating cost pressure of enterprises
by means of tax planning. Furthermore, it promotes the improvement of enterprise innovation and
industry competitiveness, prolonging the life cycle of enterprises, so as to construct effective tax
planning strategies for small and medium-sized enterprises. At the same time, in order to ensure the
effective implementation of tax planning for small and medium-sized enterprises, it puts forward
relevant safeguard measures.
KEYWORDS:Small and medium-sized enterprises ; The tax policy; Tax planning
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