摘要：随着市场经济的发展, 如何进行成本控制、减轻企业税负、降低成本费用水平从而提高企业的市场竞争力已经成为了我国中小企业财务管理的重要课题。中小企业对我国的经济增长起着重要的作用，如何促进中小企业的发展，发挥中小企业的价值，也成为了我国政府部门的工作内容。对于税收筹划这个概念，很多跨国公司和国内的大型企业并不陌生，而对于中小企业来说，如何根据自身的情况，并在国家法规允许的范围内，进行最有效的税收筹划还是一个难题。
本文分为五个部分，根据中小企业的特点，结合具体的案例进行分析，探讨了我国中小企业的税收筹划。首先表述本文研究的背景和意义，并概述了国内外税收筹划的发展情况，然后通过对我国目前的中小企业的税收筹划的特点分析，结合实际的案例，提出了中小企业税收筹划的对策，最后阐述了结论及展望。对于中小企业进行具体的税收筹划的策略，由于本人知识储备有限，水平有待提高，没有能力进行全面性的考虑，这需要在以后的学习中得以完善。
关键词：中小企业；特征；税收筹划；对策
Abstract：With the development of market economy, how to control costs, reducing the corporate tax burden, and improving the level of market competitiveness have become an important topic of financial management of SME( small and medium-size enterprise) in China. SME play an important role in the growth of China's economic, how to promote the development of SME, and making the most use of SME have become a part of our government’s schedule. Many multinational companies and domestic large enterprises are not strange with the concept of tax planning, but for SME, how to find a suitable way to pay taxes, how to make the best use of tax planning in a lawful method are still a problem.
This paper is divided into five parts. According to the characteristics of SME, we discuss China's SME tax planning and specific case. The first part we tell the background and significance of this study, and outline the development of domestic and international tax planning. Then we analyze the characteristics of tax planning in SME, with the actual cases, we propose some tax planning measures for SME. And finally is the part of Conclusion and Outlook. Because of my poor knowledge, and limited ability, there is no comprehensive consideration for the tax planning strategies of SME, which requires further study to make it perfect.
Keywords: SME; characteristic; tax planning; strategy
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