减税降费政策扶持下小型微利企业纳税筹划研究——以F公司为例  

On Tax Planning of Small and Low Profit Enterprises Supported by Tax Reduction and Fee Reduction Policy——Taking F Company as an Example LI He

作　　者：李贺[1] LI He(Dalian University of Finance and Economics,Dalian Liaoning 116622,China)

机构地区：[1]大连财经学院,辽宁大连116622

出　　处：《湖北第二师范学院学报》2022年第5期49-53,共5页Journal of Hubei University of Education

基　　金：辽宁省民办教育协会教育科学“十四五”规划应用型大学“双创”教育课程体系研究(LMJX2021130)。

摘　　要：小型微利企业在审定征收税种中企业的占比高达95%。市场竞争日益激烈,小型微利企业由于规模小、资金少等问题,在市场竞争中竞争力不足,导致其发展困难。为促进小型微利企业发展,针对其经营税费比重大的问题,国税总局深入调研后提出结构性减税降费政策,让小型微利企业享受更多税收优惠,减轻企业负担,刺激市场活力,使小型微利企业更好发展,确保国民生产总值的稳定。本文探讨减税降费政策扶持下小型微利企业纳税筹划情况,研究减税降费优惠新政政策扶持下,小型微利企业纳税筹划过程中存在的问题,及企业如何利用政策优惠制定纳税筹划方案实现减少税负压力,针对当前存在的问题提出合理化建议,以便小型微利企业长期经营与发展。As an integral part of sustained and healthy economic development,small and low profit enterprises account for as much as 95%of the approved taxes according to the identification standards.With the increasingly fierce market competition,they have insufficient competitiveness in the market competition due to the problems of small scale and less capital,resulting in their development difficulties.In order to promote the development of them,in view of the significant proportion of operating taxes and fees,the State Administration of Taxation has put forward the structural tax reduction and fee reduction policy after in-depth investigation,in order to enable small and low profit enterprises to enjoy more tax incentives,reduce the burden of enterprises,stimulate market vitality,make small and low profit enterprises develop better and ensure the stability of GDP.This paper discusses the tax planning of small and low profit enterprises under the support of tax reduction and fee reduction policies,studies the problems existing in the tax planning process of small and low profit enterprises under the support of the new preferential policies for tax reduction and fee reduction,and how enterprises use policy preferences to formulate tax planning plans to reduce tax pressure,and puts forward reasonable suggestions for the current problems,so that small and low profit enterprises can operate and develop for a long time.

关 键 词：减税降费 小型微利企业 纳税筹划 

分 类 号：F27[经济管理—企业管理]