本文選題：中小企業(yè) + 企業(yè)生命周期　； 參考：《江蘇科技大學(xué)》2013年碩士論文

【摘要】：稅務(wù)籌劃在我國作為朝陽產(chǎn)業(yè)，其受關(guān)注的程度越來越高。稅務(wù)籌劃一方面為企業(yè)謀得了利益，節(jié)省了稅款支出，另一方面也宣傳和規(guī)范了納稅制度，避免偷稅、漏稅等不法行為的產(chǎn)生。作為我國市場主力軍的中小企業(yè)對稅務(wù)籌劃的研究和應(yīng)用還存在缺位現(xiàn)象，而為了改善這一不足，為中小企業(yè)提供必要的稅務(wù)籌劃指導(dǎo)，是本文的立足之處。 本文以企業(yè)生命周期理論為脈絡(luò)進(jìn)行研究和論述。因為稅務(wù)籌劃受企業(yè)內(nèi)外部環(huán)境的影響比較明顯，為了更有針對性和可行性，將中小企業(yè)稅務(wù)籌劃分為初創(chuàng)階段、成長成熟階段和衰退階段來分情況進(jìn)行研究。在當(dāng)前的稅法環(huán)境下，針對每個階段都進(jìn)行具體的內(nèi)部環(huán)境分析，通過稅務(wù)籌劃揚(yáng)長避短，促進(jìn)企業(yè)發(fā)展，實現(xiàn)企業(yè)價值。 初創(chuàng)期中小企業(yè)融資渠道狹窄，投資也處于孕育期，經(jīng)營活動簡單，但其擁有較強(qiáng)的靈活性和可塑性，稅務(wù)籌劃存在開拓的可能和空間。籌資、投資和經(jīng)營的稅務(wù)籌劃都緊密圍繞著減少企業(yè)支出來進(jìn)行。以實現(xiàn)對現(xiàn)金流量的合理把控，縮短企業(yè)的虧損期，促使企業(yè)盡快向下一階段過渡。 成長成熟期是中小企業(yè)發(fā)展的黃金時期。隨著中小企業(yè)的進(jìn)步和發(fā)展，其融資渠道會不斷拓寬，投資能力持續(xù)增強(qiáng)，經(jīng)營活動逐漸完善，收益也會迅速增長。相對的，中小企業(yè)不斷地發(fā)展會使其喪失之前的靈活性，為了彌補(bǔ)這一缺陷，企業(yè)在進(jìn)行稅務(wù)籌劃時，，要始終清晰自己的目標(biāo)和重點，要有全局觀念，眼光要放長遠(yuǎn)，既要充分發(fā)揮稅務(wù)籌劃的節(jié)稅效應(yīng)，但又不能為了籌劃而籌劃，忽視企業(yè)發(fā)展的大局。在對融資、投資、經(jīng)營各環(huán)節(jié)進(jìn)行決策時要確保稅務(wù)籌劃目標(biāo)與企業(yè)經(jīng)營目標(biāo)的一致性，這樣才能確保稅務(wù)籌劃真正有效。 衰退期中小企業(yè)面臨的環(huán)境相對復(fù)雜。蛻變或者滅亡的不同命運(yùn)決定其在融資、籌資和經(jīng)營中的稅務(wù)籌劃的目標(biāo)和重點會截然不同。 之后，在此基礎(chǔ)上，對成長成熟期的中小企業(yè)進(jìn)行了具體案例的分析，將研究成果進(jìn)行運(yùn)用和驗證。針對其他階段中小企業(yè)的稅務(wù)籌劃，則主要以例題的形式進(jìn)行詮釋。旨在通過這種點面結(jié)合的方式，將理論與實踐全面結(jié)合，并希望本文的研究成果能為中小企業(yè)稅務(wù)籌劃實踐提供參考和指導(dǎo)。
[Abstract]:Tax planning as a sunrise industry in China, its attention is getting higher and higher. On the one hand, tax planning gains profits for enterprises and saves tax expenditure. On the other hand, tax planning also propagates and regulates the tax system to avoid the occurrence of illegal acts such as tax evasion and tax evasion. As the main force of Chinese market, there is still a lack of research and application of tax planning for small and medium-sized enterprises. In order to improve this deficiency, to provide the necessary guidance for small and medium-sized enterprises in tax planning is the foothold of this paper. This article takes the enterprise life cycle theory as the thread to carry on the research and the elaboration. Because the tax planning is obviously influenced by the internal and external environment of the enterprise, in order to be more targeted and feasible, the tax planning of small and medium-sized enterprises is divided into the initial stage, the mature stage and the recession stage. In the current tax law environment, the specific internal environment analysis is carried out for each stage, through tax planning to promote the development of enterprises and realize the value of enterprises. In the initial stage, the financing channels of small and medium-sized enterprises are narrow, the investment is also in the gestation period, the management activity is simple, but it has the strong flexibility and the plasticity, the tax planning has the possibility and the space to open up. Tax planning for financing, investment, and operations is closely focused on reducing corporate spending. In order to realize the reasonable control of cash flow, shorten the loss period of the enterprise, and urge the enterprise to transition to the next stage as soon as possible. The period of growth and maturity is the golden period for the development of small and medium-sized enterprises. With the progress and development of small and medium-sized enterprises, their financing channels will continue to expand, the investment capacity will continue to strengthen, business activities will be gradually improved, and the income will also grow rapidly. In contrast, the continuous development of small and medium-sized enterprises will deprive them of their previous flexibility. In order to make up for this shortcoming, enterprises should always be clear about their goals and priorities, have a general view and take a long-term view in their tax planning. It is necessary to give full play to the tax saving effect of tax planning, but not to plan for the sake of planning, ignoring the overall situation of enterprise development. In order to ensure the real effectiveness of tax planning, it is necessary to ensure the consistency between tax planning objectives and business objectives when making decisions on financing, investment and management. The environment faced by small and medium-sized enterprises during the recession is relatively complex. The different fate of transformation or extinction determines that the objectives and priorities of tax planning in financing, financing and operation will be very different. Then, on the basis of this, the paper analyzes the specific cases of SMEs in the growing and mature period, and applies and verifies the research results. For other stages of small and medium-sized enterprises tax planning, mainly in the form of examples for interpretation. The purpose of this paper is to combine theory with practice in this way, and hope that the research results of this paper can provide reference and guidance for the practice of tax planning of small and medium-sized enterprises.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.4

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