A Study Of The Tax Regulation Of Small And Medium-Sized Enterprises’ Tax Planning In China

Tax issues have been plagued by the broad masses of small and medium-sized enterprises, it directly related to the vital interests of the small and medium-sized enterprises. In reality a lot of enterprises in the tax issues not because of tax evasion, tax evasion, tax, tax revolt and punished, because do not understand the tax law and tax. So now a lot of small and medium-sized enterprises are looking for a way to try to do both less pay taxes, and does not violate the state law, maximize after-tax profits. It should be said that under the market economy system, the tax is a kind of the way of enterprise management, is the important way to realize maximum benefits, can improve the management level of small and medium-sized enterprises, maintain a good image of the small and medium-sized enterprises, is also an important aspect of business decisions.This study first tells the research background and significance of the article, in the related literature at home and abroad on the basis of reviewing and sorting, for small and medium-sized enterprises tax planning related elaborated the theory of tax regulation, lay the foundation for follow-up study. Then, summarizes the current achievements of the small and medium-sized enterprise tax planning tax regulation as well as the existing problems, and the corresponding reasons analysis; Then local taxation authority at the grass-roots level tax regulations for developed countries are compared, and the interpretation and discussing the tax regulation of the tax planning for small and medium-sized enterprise effective promotion of enlightenment and reference; Finally put forward the small and medium-sized enterprise tax planning tax regulation pragmatic path of ascension.Organization structure of this paper: this paper is divided into five chapters. Chapter1 is the introduction, chiefly introduces the background and meaning of the research,reviews domestic and foreign related literature, and discusses research methods and main content and innovation. Chapter 2 theoretical analyses of small and medium-sized enterprise tax planning tax regulation, combined with relevant information for the tax planning theory and small and medium-sized enterprises, the essay discusses thetheoretical basis of tax planning tax regulation. Chapter 3 small and medium-sized enterprise tax planning tax regulation analysis of existing problems and reasons,according to the research on main problems of small and medium-sized enterprise tax planning tax regulation summarized, on the basis of the small and medium-sized enterprise tax planning tax regulation is given the cause of the problem. Chapter 4 the present situation of small and medium-sized enterprise tax planning tax regulation analysis- to Dongying District national tax regulation of tax planning as an example,combined with Dongying District national tax regulation of tax planning for empirical analysis. Chapter 5 small and medium-sized enterprise tax planning tax regulation effect of ascension path, in the previous section analysis of small and medium-sized enterprises is proposed on the basis of tax planning tax regulation pragmatic path of ascension.Finally is the summary and outlook.