PAGE\*ROMAN\*MERGEFORMATIPAGE\*MERGEFORMATII我国中小企业税收筹划问题研究摘要在伴随着我国经济发展能力的不断攀升，税收筹划对国家、社会和企业而言，都具有重要的作用。近年来，我国的税收政策越来越健全，也越来越复杂。在市场竞争压力日益激烈的今天，作为主要纳税主体的中小企业，纳税已成为其实现企业持续长久稳定发展的一个很重要的因素。为了适应纳税人的需要，如何对纳税进行有效筹划、减轻企业税收负担显得日益重要，企业进行税收筹划是否科学有效在很大程度上给企业的盈利和生存带来直接或间接的影响。本文将对中小企业税收筹划问题进行分析研究，根据中小企业目前在税收筹划上存在的问题及结合中小企业的特点有针对性地提出相应的解决对策，并以广州汉光药业股份有限公司税收筹划设计方案为案例，用案例分析的方法对该公司进行实证分析，一是增值税方面，针对销售业务中的运输费、代销药品方式的选择、利用免税政策等设计了增值税的税收筹划方案，二是企业所得税方面，针对存货计价方法、研发费用等设计了企业所得税的税收筹划方案，为其在税收筹划上如何合理利用节税优税政策提供合理的建议，从而更好地为其他中小企业的税收筹划设计提供参考价值和借鉴意义。关键词：税收筹划；中小企业；税收负担ResearchonTaxPlanningofSMEsinChinaAbstractWiththeincreasingofChina'seconomicdevelopmentability,taxplanningplaysanimportantroleinthecountry,societyandenterprises.Inrecentyears,China'staxpolicyhasbecomemoreandmoresoundandcomplex.Intoday'sincreasinglyfiercemarketcompetitionpressure,asthemaintaxpayersofsmallandmedium-sizedenterprises,taxpaymenthasbecomeaveryimportantfactortoachievelong-termandstabledevelopmentofenterprises.Inordertomeettheneedsoftaxpayers,itisincreasinglyimportanttomakeeffectivetaxplanningandreducethetaxburdenofenterprises.Toalargeextent,whetherthetaxplanningisscientificandeffectivehasadirectorindirectimpactontheprofitsandsurvivalofenterprises.Thisarticlewillresearchandanalyzetotheproblemofsmallandmedium-sizedenterprisetaxplanning,fromtherelatedbasictheoryoftaxplanning,accordingtotheexistingproblemsinsmallandmedium-sizedenterprisesintaxplanningatpresentandincombinationwiththecharacteristicsofsmallandmedium-sizedenterprisescorrespondingcountermeasuresareputforward,andhanlightinguangzhoupharmaceuticalco.,LTD.Designoftaxplanningasacase,usethemethodofcaseanalysistotheempiricalanalysisofthecompany,itisavalueaddedtax,inviewofthebusinessofsellinginthechoiceofthewaysoftransportation,selldrugs,suchasusingtheduty-freepolicydesignofVATtaxplanningscheme,thesecondisthewhichprovidesreasonableSuggestionsonhowtoreasonablyutilizetaxsavingandpreferentialtaxpoliciesintaxplanning,soastoprovidereferencevalueandsignificancefor