Study On SME Financial Management Tax Planning Issues

Compared with large enterprises, China’s most difficult for SMEs to have a soundfinancial management system, and tax planning requires a more sound financial managementsystem for support. Moreover, scholars are more concerned about the current large-scalecorporate tax planning, such as tax planning for real estate enterprises, China has formed amore academic achievements, for the real estate business tax planning provides methods andtechnical guidance. And financial management for SMEs in tax planning, tax planningmethods currently in, or somewhat lacking, mostly large enterprises directly transplanted taxplanning methods, but not from the financial management of SMEs in the actual situation. Insuch a context, to get out of financial difficulties of SMEs, based on the basic provisions ofthe tax law, in financial management through reasonable tax planning programs canundoubtedly reduce certain tax. Financial management of SMEs in order to give tax planningto provide a reference, this study specific business, its financial management in a detailedanalysis of tax planning issues to guide its reasonable tax planning for achieving sustainabledevelopment of SMEs significance.This paper is divided into a total of six parts, the first part is an introduction, the paperintroduces the research background, significance, literature review, research, researchmethods and research innovation. The second part is the basic theoretical research,dissertation research aims to lay a solid theoretical foundation, focusing on topics closelyrelated with the thesis of the theory, including the concept of small and medium enterprises,financial management theory, the basic theory of tax planning and financial management andfour aspects of the relationship between tax planning. The third part of the current financialmanagement of SMEs in the tax planning a systematic analysis of the current situation,mainly on the financial management of SMEs in the tax planning achievements and problemsin two aspects, our goal is to identify SME tax planning difficult. The fourth part of thefinancial management of SMEs in our country tax planning reasons for the problem analysis, this study suggests that the main reason is not ideological emphasis needs to be improved taxenforcement, management knowledge structure is irrational, to carry out the business planfewer intermediaries and inspection by tax authorities less five factors. The fifth part of asmall business, for example, from the actual situation of enterprise financial managementdeparture, focusing on the corporate financing stage, the investment stage, the fundoperational phase and profit tax planning phase method, and finally a brief discussion onpromoting small and medium-corporate tax planning advice. Part VI is the conclusion of thethesis are summarized.Based on the biggest innovations of financial management and tax planning relatedtheories, This paper select a specific enterprise, its financial management issues in the taxplanning systems analysis, for the majority of the financial management of SMEs how toprovide tax planning a reference, studies of practical application of a strong.