新税制下中小企业所得税纳税筹划技巧研究

中小企业是我国经济发展的重要组成部分，大多数中小企业为降低成本在税收上都采取偷税漏税的传统方法，违反了税法的规定，增加了企业的经营风险．为此，建议企业聘用高素质的财务人员，研究所得税纳税筹划的基本技巧，为企业合理合法地减轻税收负担．如投资国家鼓励发展的具有减免税优惠的项目、适当估计折旧年限和净残值率、争取限额列支费用的最高限额、积极运用国家的税收优惠政策等．

Research of income tax planning skills of small and medium-sized enterprises under the new tax system

Small and medium-sized enterprises play an important part in economic development in our country. In order to reduce cost, most small and medium-sized enterprises choose the traditional methods of violating the provisions of the tax law, which will increase the management risk. Therefore, it is recommended that the companies employ high-quality financial personnel to research the basic skills of the tax planning, then reduce the tax burden for enterprises in the reasonable range. Such as investment in the projects which the state encourages the development with tax reduction or exemption, estimated residual value rate and depreciation fixed number of year is listed, try to limit cost ceiling, using the national tax preferential policies actively, etc.