Analysis Of Small And Medium-sized Enterprises' Tax Planning Based On The Environment Factors

With the sustained and stable development of China's economy, the promoting effect of the small and medium-sized enterprises (SMEs) to the economy is becoming more and more obvious. And now all circles in the society have reached consensus on the development of SMEs. However, restricted by the small-scale, internal management and national policy etc, SMEs will be easily in disadvantage during the process of competition with large enterprises. Therefore, in order to make a good place in the fierce competition for higher economic and social benefits, SMEs have to make rational use of external resources, strengthen the internal management, and improve the operation modes with efforts. A successful tax planning can not only help SMEs to reduce cash expenditures,but also help them care more about the tendency of the national macro-economic policy as well as the latest trends in the industry. Meanwhile, it can help SMEs strengthen the construction of internal financial system and standardize the accounting works so as to create a stable and sound financial management system for their own development.Basing on the inherent characteristics of SMEs and the macro-economic environment they are facing, this thesis conducts an analysis of tax planning according to the internal and external environment characteristics. Meanwhile, SMEs presents different characteristics in the period of start-up, growth, maturity, recession and other life-cycle periods. On the basis of these different characteristics, this thesis attempts to make tax planning for different development periods through the life-cycle theory.This study will provide tax planning guidance for small and medium enterprises.