中小企业所得税税基式筹划探析

中小企业在国民经济发展中发挥着重要作用,但高税费严重阻碍着其长足发展.本文以尽可能降低应纳税所得额为筹划原理对中小企业所得税税基进行筹划,从收入结算方法、免税收入、亏损弥补三个方面降低应税收入,从人工费用、广告费、业务宣传费、业务招待费、公益救济性捐赠、固定资产折旧等方面增加扣除项目金额,最大程度地降低中小企业所得税税负,并指出中小企业在企业所得税纳税筹划时应注意的问题,以期对中小企业纳税筹划提供参考.

Analysis on Income Tax Base Planning of Small and Medium-sized Enterprises

Small and medium-sized enterprises play an important role in national economic development,but high taxes hinder its long-term development.This paper plans the income tax base of the small and medium-sized enterprises.The planning principle is to reduce the amount of taxable income as far as possible,reducing the taxable income from Income settlement method,tax revenue,loss make-up,increasing the deduction From the artificial cost,advertisement cost,business costs,business entertainment,public welfare relief donations,fixed assets depreciation,to reduce the tax burden on small and medium-sized enterprise income tax,and points out the problems that small and medium-sized enterprises in the enterprise income tax planning,in order to provide reference for small and medium-sized enterprises tax planning.