I探讨中小企业所得税缴纳中存在的问题摘 要近年来我国中小企业得到不断的发展，预计 2020 年会给社会创造更多的就业岗位，很大程度上缓解了社会就业压力，同时也给国家提供巨额的财政税收。但是不少中小企业在所得税缴纳（企业所得税）中依旧存在问题。加上国家对不同种类企业的税收都有一定的税收优惠政策，与此同时国家对税收优惠政策是动态改变。那么本文结合所学专业知识与相关理论，联系实际，对中小企业所得税缴纳中存在的问题进行探讨。首先了解我国中小企业的划分标准、税收对中小企业的优惠政策、在当前的发展状况下如何进行税收筹划等方面的情况；其次通过企业的生产活动、经营活动、其他重要活动等方面，揭示我国中小企业存在企业财产与个人财产混淆、 纳税筹划意识缺乏以及税法与会计制度关于所得税存在差异等问题；其三结合相关政策和相关理论，阐明中小企业如何加强会计基础建设、明确如何划分企业财产与个人财产的界限；最后结合国家税收政策，提出中小企业进行正确税收筹划的措施，从而使其利润最大化。关键词：中小企业；税收筹划；企业所得税IIDiscussion on the Problems in the Payment of Income Tax of Small and Medium EnterprisesAbstractIn recent years, Small and Medium Enterprises have been continuously developing, and it is estimated that 2020 will create more jobs for the society, relieve the pressure of social employment to a large extent, and provide the country with a huge amount of fiscal revenue. However, many smes still have problems in income tax payment (enterprise income tax). In addition, the state has certain preferential tax policies for different types of enterprises, while the state's preferential tax policies are changing dynamically. Therefore, this paper combines professional knowledge and relevant theories with practice to discuss the problems existing in the income tax payment of small and medium-sized enterprises. First of all, it is necessary to understand the classification standards of Small and Medium Enterprises, the preferential policies of tax on smal...
