摘要：我国社会主义市场经济的不断发展使得税收支出在企业经营管理活动中的地位越来越重要。税收的无偿性决定了税款的支付是企业资金的净流出，构成了企业的经营成本，却不会给企业带来直接收益。面对激烈的市场竞争，企业尤其是中小企业很难通过开辟新的发展领域或增加原有市场份额来增加收入，那么通过各种筹划手段进行“节流”就直接关系到企业的最终利润。所以，法制经济中税收筹划就成为企业“节流”的筹划手段之一，是企业降低税负的理想选择。我国中小企业进行纳税筹划，对企业的发展具有深远的意义。当前一些中小企业纳税筹划在前期策划过程中一味强调节税效应，忽略税收筹划成本对筹划效果的影响，导致实际运行时未能达到预期的效果，其中不符合成本效益原则是导致失败的重要原因。
本文在正确界定税收筹划概念的基础上，从成本效益的角度深入分析中小企业税收筹划的成本与收益，从而为其进行有效税收筹划提供合理建议，帮助企业提高综合管理水平和真正实现利润最大化。
关键词：税收筹划；中小企业；成本；效益
Abstract：With the development of Chinese socialist market economic system, tax expenditures are more and more prominent in enterprise management activity. Tax the net outflow of funds does not bring any direct benefits, affects the enterprises’s management cost. Faced fierce market competition, enterprises especially small and medium-sized enterprise is difficult to open up new development areas or increase the original market share to increase their income, and then through the various planning means throttling is directly related to enterprise's profit in the end. So, in the economic legal system tax planning has become a throttling planning tool, one of is the ideal choice for enterprises to reduce tax burden. Therefore, tax planning becomes a good choice to reduce tax burden for the enterprises in the economy of legal system. Carrying on the tax planning has far-reaching significance for our enterprises. Some small and medium-sized enterprise tax planning in prophase planning process persistently strong regulating the tax fee leading to actual runtime fails to achieve the desired effect. Does not conform the cost-benefit principle is the important reason for the failure.
Based on the correct understand of the concept of tax planning, I deeply analysis of the costs and benefits of small and medium-sized enterprise in tax planning, then carry out some reasonable suggestions for our companies to help enterprises to improve the comprehensive management level and truly realize the profit maximization.
Keywords: Tax planning; Small and medium-sized enterprises; Cost; benefits
