摘要:在市场经济条件下，纳税筹划已经成为企业发展的一个十分重要的话题。新企业所得税法借鉴了国际经验，对旧的企业所得税制度和相关政策进行了重大调整，从而对企业产生深远的影响，但同时也为企业进行纳税筹划提供了广阔的空间。新的企业所得税法在纳税人、税率、应纳税所得额和税收优惠等方面与旧的所得税法存在诸多差异，尤其是统一了企业所得税的扣除标准和优惠政策，取消了外资企业的超国民待遇，使内资企业能够与外资企业在公平、公正的条件下开展有序竞争。对于中小企业来说，一直以来面临着融资困难的挑战，而进行适当的纳税筹划来减少企业税收负担对企业的发展非常有意义。本文着重探讨企业所得税的纳税筹划这方面的问题，旨在为中小企业的持续、快速发展提供帮助。
本文以有效纳税筹划理论为依据，对企业所得税纳税筹划进行可行性分析，在新税法的基础上，围绕追求税后利益最大化这条主线，从企业设立的形式、税收优惠政策、准予扣除项目、会计政策等方面对中小企业所得税进行筹划，并总结出所得税纳税筹划应注意的一些问题。
关键词：中小企业；新企业所得税；纳税筹划
Abstract:Under the conditions of market economy, tax planning has become the development of the enterprise a very important subject. The new enterprise income tax law lessons from the international experience, the enterprise income tax to the old system and related policy was a major adjustment, and the enterprise produces profound effect, but also for enterprise pay tax to plan to provide a broad space. The new enterprise income tax law to the taxpayers, the tax rate, the taxable income and tax concessions with respect to the old income tax law, there are many differences, especially the unified enterprise income tax deduction standard and preferential policy, canceled the foreign capital enterprise of super national treatment, make domestic enterprises with foreign capital enterprise in to a fair and impartial conditions in orderly competition. For small and medium-sized enterprise, it has been faced with the challenge of financing difficulties, and the appropriate pay tax to plan to reduce the tax burden on enterprise to enterprise's development is very significant. This paper focuses on enterprise income tax tax planning this problem, for small and medium enterprises to the sustained and rapid development of help.
Based on the effective tax planning theory on the basis of the enterprise income tax planning for feasibility analysis, in the new tax law, and on the basis of the form, Pursuit of after-tax profit maximization around this the main line, from enterprise to set up the preferential tax policy, deducts project, accounting policy of small and medium-sized enterprise income tax to planning, and sums up the income tax, and some problems that should be paid attention to.
Key words：Small and medium-sized enterprise；Small and medium-sized enterprise；Income tax planning
本文是在新企业所得税法颁布实施这一背景下，结合前人对纳税筹划策略方法的研究，坚持理论与务实相结合，完成的论文的创作。
本文的目的在于研究新企业所得税法的颁布实施将会给企业进行纳税筹划带来的影响，以及在新税法下对我国中小企业进行纳税筹划。本文得出以下结论：（1）中小企业规模小、力量弱、税负重、融资能力差，合理的纳税筹划可以减轻中小企业的税负，增加企业的收益；（2）新税法的颁布实施，虽然企业利用税收优惠进行纳税筹划的空间小了，但总体上看，新税法放宽了成本费用的扣除标准和范围，这让企业从另一个方面扩大了纳税筹划的空间；（3）新税法下利用会计核算中的不同处理方法进行纳税筹划仍然可行。
本文的创新点在于：一是专门针对中小企业的纳税筹划进行研究；二是新的所得税法的基础上，对新法实施后中小企业的企业纳税筹划进行了理论上的分析，据此为中小企业提出了纳税筹划的具体措施，并运用实际例子进行解说，探讨中小企业的纳税筹划方法；三是本文纳税筹划的目的不是“税负最轻”或“纳税最少”，而是达到税后利润最大化的目的。
但本文还存在一下一些不足，如仅从新旧税法变化比较大的方面以及企业所得税的税收成本进行研究，论文的深度和广度上存在一定的欠缺，但是由于本人知识水平和能力有限，加上我国所得税制度存在一定的复杂性，现在我只能研究到这一步，在上述问题的研究方面还存在许多不尽完善之处，恳请各位老师和同学予以批评指正。
