题 目： 探讨我国小微企业的税务筹划 摘要小微企业是我国经济命脉的重要构成部分，在推动国民经济发展的过程中发挥着重要作用，并逐步成为构造市场经济主体不可或缺的元素，其促进了社会经济的稳定发展并在二三线城市发挥着中坚力量。近年来，我国小微企业发展迅猛，数量也越来越多，然而小微企业的发展状况并不是很良好，其中一个重要原因在于小微企业在经营管理方面的经验较缺乏，税收筹划方面没有很好规划好，而成本费之高用更是影响企业经营收益效果的重要因素之一。小微企业因为流动资金少、生产经营规模小和内部管理机制不健全等特点的制约，使内部税务筹划没能为小微企业带来比较明显的经济效益。因此，本文针对小微发展过程中不完善的税务筹划、现状、存在的问题以及相应的改善建议做出阐述。关键词：小微企业 税务筹划 问题 建议AbstractIn our country, Small and micro businesses play an important part in China's economic lifeline in the process of promoting the development of national economy, and gradually become an integral part of the main structure of the market economy, promote the steady development of social economy and in the two or three line of the city play nuclei. In recent years, the rapid development of China's Small and micro businesses, the number is also increasing, but the development situation of Small and micro businesses are not very good, one important reason is the lack of Small and micro businesses experience in business management, tax planning is not well planned, and the cost is high one of the important factors that affect business income effect. Small and micro enterprises because of low liquidity, small scale of production and management and internal management mechanism is not perfect and so on, so that the internal tax planning for small and micro enterprises can bring obvious economic benefits. Therefore, in this paper, the development of small and micro in the process of tax planning, the status q...
