充分利用税收优惠政策背景下小微企业的税收筹划探讨 — 以海洋企业为例 内容摘要：小微企业是我国经济发展和社会进步的重要力量，对我国各项政策的实施效果有着不可替代的影响力，它提高就业率、改善民生和推动经济体制改革方面的功能发挥着越来越重要的作用。相关优惠政策落实不到位，部分小微企业依旧没能感到税收负担的降低。主要的表现为：不尽合理的计税方法、税收筹划技巧的欠缺、地方政府要求的费用冗杂等。本文立足于小微企业发展现状，通过对国家有关政策解读，探讨小微企业开展税收筹划的基本思路和技术方法，为加快减轻小微企业税收压力，帮助其实现利润最大化，为另外的小微企业完成税收筹划提供一定理论支撑和有益的借鉴。关键词：小微企业；税收优惠政策；税收筹划Abstract：Small and micro-enterprises are the important force of our country's economic development and social progress, and have irreplaceable influence on the implementation of various policies in our country. It increases the employment rate. The functions of improving people's livelihood and promoting the reform of the economic system are playing an increasingly important role.The implementation of relevant preferential policies is not in place, and some small and micro enterprises still cannot feel the reduction of tax burden. The main manifestations are: unreasonable tax calculation methods, lack of tax planning skills, and miscellaneous expenses required by local governments. Based on the development status of small and micro enterprises, this paper discusses the basic ideas and technical methods of tax planning for small and micro enterprises through the interpretation of the relevant national policies, in order to speed up the reduction of tax pressure on small and micro enterprises, help them to maximize profits, and provide some theoretical support and useful reference for other small and micro enterprises to complete tax planning.Key words: small and micro ent...
