论文总字数：16022字

摘 要

近些年来，我国市场经济得到了较大的发展，为进一步减税降费，支持小企业发展和创业创新，国家出台了减税政策。根据2019年政府活动报告，未来要将减税降费这一战略深入推进，工作重点在于降低特定行业和企业，主要是制造业和小微企业的总体税负水平。由于小微企业的标准被改变，所以在我国大量的小微企业相继产生，而我国经济也随着这些小微企业的产生而发展。我国政府不光对小微企业的增值税和所得税进行了改革，也对其他税种进行了优化，从而减轻了小微企业的税收负担。在国务院的2020年政府报告中，李克强总理就强调了进一步加强减税降这一举措是推动我国经济发展的重要措施。

随着减税降费这一政策的提出，使得各行各业的税负都有着不同程度的降低，推动了企业的发展。但是也有少数企业对减税降费政策理解不深刻，从而不能准确运用减税降费政策来达到降低税负的目的。在我国，市场竞争变得越来越激烈，小微企业的问题也不断显现出来，比如小微企业的总资产规模较小，缺乏资金，没有完善的公司制度等等。为此，本文从增值税和所得税两个方面入手，对减税降费背景下的小微企业的税收筹划进行了研究，并对小微企业的税收筹划策略提出了自己的看法与建议。

关键词：减税降费；小微企业；税收筹划

Abstract

Over the past few years, Japan"s market economy has made great progress, reducing costs for tax cuts, and supporting the development and entrepreneurial innovation of small businesses, and the country has issued a tax cut policy. According to a government activity report in 2019, the future will deepen a strategy to reduce tax cuts. The emphasis on work is to reduce certain industries and businesses, mainly the overall tax burden levels of manufacturing and small businesses. The government has mitigated entry criteria for small companies and produced a large amount of small enterprises in Japan, and these small businesses gradually promoted the development of our economy. The government also reduced the tax burden of small firms by reshaping small tax increases, income taxes and other taxpayers. The prime minister, Li Qiang, stressed that the State Council"s "2020 government report" would further strengthen tax cuts.

Tax reduction and tax reduction policy was launched, and tax burden of each industry decreased, and the enterprise was promoted. However, since some companies do not understand the tax reduction tax reduction policy, it is not possible to achieve the purpose of the tax reduction by accurately managing the tax reduction tax reduction policy. As market competition has intensified, the size of small firms is small, and the problem of lack of funds and lack of corporate system has gradually become clear. So many smaller companies chose the tax revenue plan, for example, to lower the cost of the company, to lower the tax legally and to increase the profits of the company. Under such circumstances, this paper examines and analyzes tax revenue plans for small companies and tax revenue plans for income tax under the background of tax cuts, and proposes their opinions and proposals to the small income tax planning strategy.

Keywords: tax reduction and fee reduction;small and micro enterprises;tax planning

目录

摘要 I

Abstract II

第一章 绪论 1

1.1研究背景 1

1.2研究目的 1

1.3研究意义 1

1.4研究方法 1

1.5研究内容 2

1.6论文框架 3

第二章：减税降费背景下小微企业税收筹划相关的文献综述 4

2.1减税降费背景下小微企业增值税税收筹划分析 4

2.2减税降费背景下小微企业所得税税收筹划分析 4

2.3文献评述 5

第三章：减税降费背景下小微企业税收筹划的相关理论概述 6

3.1小微企业概念界定 6

3.2小微企业的现状分析 6

3.3小微企业适用的减税降费政策分析 7

3.4减税降费背景下小微企业税收筹划思路 8

第四章：减税降费背景下小微企业税收筹划的案例分析 10

4.1企业概述 10

4.2企业适用的减税降费政策分析 10

4.3税收筹划建议 11

4.3.1从增值税角度进行税收筹划 11

4.3.2从所得税角度进行税收筹划 12

第五章：总结与展望 13

致谢 14

主要参考文献 15

第一章 绪论

1.1研究背景

近些年以来，中国经济改变了发展的方向，开始从追求经济发展的速度，转变成本为追求经济发展的质量。2020年，李克强总理提出了要“加大减税降费力度”，根据国家税务总局公布的最新数据，2020年全国新一轮减税降费超过2.5万亿元。从这里可以看出，减税政策的提出激发了中国市场的活力，加快了我国经济的回暖，促进我国企业有效地应对复杂的国际环境。

随着我国“减税降费”政策的出台，小微企业成为了其中的一大受益者，给小微企业发展带来了新的活力，使其得到了新的保障。在我国，小微企业是不可或缺的一部分，是我国市场经济的中流砥柱，是推动我国深化改革的主要力量。据相关数据显示，我国企业总数的99.7%是中小微企业，其中97.3%是小微企业。小微企业为城镇提供了80%以上的就业岗位，基本解决了我国就业压力大的问题。

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