Research On Tax Planning Of Small And Micro Enterprises

With the gradual development of China’s market economy,small and micro enterprises have become an important part of China’s economic development.Its level of development has a significant impact on increasing employment,promoting economic development and technological innovation,and maintaining social harmony and stability.However,the current development of small and micro enterprises is facing many constraints,and the heavy tax burden is considered to be one of the major constraints.At the same time,the compliance of small and micro enterprises is also low.The under-reporting of small and micro enterprises is a long-term problem for tax enforcement.The department’s major problems.Tax planning can effectively reduce the tax burden on small and micro enterprises,and it is also conducive to standardizing the taxation behavior of small and micro enterprises,and can achieve a win-win situation for both government and enterprises.In order to provide a useful reference for tax planning of small and micro enterprises,this paper starts with an analysis of the status quo of tax planning research at home and abroad,in-depth analysis of who said planning relevant theory,combined with the current status of development of small and micro enterprises and taxation status,pointing out the basic theory of tax planning for small and micro enterprises.The method then selects S company in Chongqing as an example to elaborate the detailed methodologies for the planning of major taxes,form a tax planning plan,analyze the possible risk points of each plan,and propose countermeasures.Make reasonable proposals for tax planning for small and micro enterprises,and try to really help small and micro enterprises achieve reductions in negative rates.