A Research Based On Finanace Management About Tax Planning For China's Small And Medium-Sized Enterprises

At present, the small and medium-sized enterprises (SMEs) have become the important parts in the economy of china, and have huge influence on the improvement of economic growth and employment level, and so on. How to increase the profit of SMEs and develop their competitiveness has become a hot issue in economics research.During the development of SMEs, Taxation, as a cost they must pay, will affect the operating decision and economic performance. If the revenue, cost and charges remain the same, the more tax expense equals to less net profits. As Chinese market economic system and the tax law system being better and better, SMEs will take the consequences of penalty and crack his credit if he or she reduces the tax payments by illegal way. Therefore, tax planning is the best choice for SMEs to mange manufacture and financing activities to reduce the tax burden.In this paper the relevant tax laws in our current read through regulations and for small and medium-sized enterprises pay tax to plan and related theory on the basis of the research, the research tax planning as a tax related financial activities, how to small and medium-sized enterprise financial management in the application. This paper reviewed the experts and scholars to pay tax to plan and small and medium-sized enterprise the connotation, the concepts, definitions of understanding and expression, to define the science the tax planning and small and medium-sized enterprises, this paper discusses the concept of Chinese small and medium-sized enterprises to develop the tax planning and the necessity of the present situation of the tax planning; And then put forward the tax planning is an important part of enterprise financial management, the purpose of the application is to lower the overall tax burden enterprise, the realization enterprise value maximization point of view, this paper analyzes the tax planning and enterprise financial management environment, the relationship between the target and content, and on the basis of further discusses the financial management based on three basic link (i.e. financing link, link, link) investment management of small and medium-sized enterprise pay tax to plan and operation of the general method and skill. Then with specific cases to pay tax to plan in small and medium enterprise financing activities, investment activities, business activities of the application, the benefit of the planning and planning the problems in the process were discussed, and small and medium-sized enterprises in the financial management in how to campaign to provide substantial tax planning guidance, hope to perfect our country's small and medium-sized enterprises in the tax planning theory and method of the research on; Help to improve the small and medium enterprise to pay tax to plan and the understanding of the small and medium-sized enterprises to further optimize the allocation of resources, improve the overall competitiveness of small and medium-sized enterprises.The finally is a summary and thinking about this paper. The part is a thinking about the tax planning of SMEs, which based on all previous chapters.