互联网+中小科技创新型企业纳税筹划研究  

Research on tax planning of small and medium-sized technology innovativeenterprises in the era of Internet Plus

作　　者：李建英[1] 陈会谦[2] LI Jian-ying;CHEN Hui-qian(Hebei Vocational College of Politics and Law,Shijiazhuang,Hebei 050061,China;Library,Hebei University of Engineering,Handan 056038,China)

机构地区：[1]河北政法职业学院,河北石家庄050061 [2]河北工程大学图书馆,河北邯郸056038

出　　处：《河北工程大学学报（社会科学版）》2020年第2期86-90,共5页Journal of Hebei University of Engineering(Social Science Edition)

基　　金：河北省社会科学发展研究课题(编号:201903041015);邯郸市科技局软科学研究项目(编号:1534201097-5);邯郸市科技局软科学研究项目(编号:1134201100-7)。

摘　　要：中小科技创新型企业已成为中国经济发展的重要组织形式,对经济和社会发展影响巨大。随着互联网智慧税务严征管时代的到来,我国中小科技创新型企业开展纳税筹划非常具有现实意义。界定了中小科技创新型企业和纳税筹划的概念,纳税筹划时应遵循的原则,分析当前中小科技创新型企业纳税筹划所面临的问题,并针对这些遇到的问题提出应对措施,建议企业从享受国家税收优惠政策、日常业务处理的税务管理、生产经营活动与财务融合、投融资活动及企业战略管理几个层面实施纳税筹划。Small and medium-sized science and technology innovative enterprises have become an important organizational form of China's economic development,which has a huge impact on economy and social development.With the advent of the era of the strict taxation,it has realistic significance that small and medium enterprises carry out tax planning.This article defines the concept of the small and medium-sized science and technology innovative enterprises and tax planning,principles that should be followed and analyzes the problems that the enterprises may face in tax planning.And aimed at these problems,this paper puts forward the countermeasures and suggestions that enterprises implement tax planning from aspects of the preferential tax policy,tax management for daily business processing,coordination of production and financial,investment and financing activities and corporate strategic management.

关 键 词：互联网 金税三期 中小科技创新型企业 纳税筹划 

分 类 号：F23[经济管理—会计学]