中小企业税收管理问题的研究.doc

毕 业 论 文 中 文 摘 要

摘要

    随着我国市场经济与改革开放的深入发展，中小型企业也得到了飞速的发展，中小型企业在促进社会就业与再就业、活跃社会主义商品流通，方便人民群众生活方面有着重要的作用。但中小型企业由于其本身固有的特点，如经营规模小，流动性强、资金实力弱，在激烈的市场竞争中往往处于不利地位。由此，在税收管理上出现了不少的问题，税收流失比较严重。造成这种状况的原因是多方面的，有税收征管上的原因，也有不公平的税收政策和税制环境，导致中小型企业的税负较重，当过重的税负不能转嫁时，各种税收问题也随之产生。本文通过对中小企业在税收管理问题上的研究来进一步探讨如何有效找到应对措施。

关键词  中小企业 税收管理 现状 税收对策

Title  the study of the tax administration on small and  medium-sized enterprises                           

Abstract

Along with a further development on market economy, opening up and reform in our country, the small and medium-size enterprises have also developed rapidly, which has been playing an important role in promoting labour employment and re-employment in society, activating socialism commodities circulationand facilitating people’s living. But the congenital characteristics of the small and  medium-sized enterprises,i.e.small in business scale intensityin circulation, weak in financial strength, lead them to an adverse position in a fierce market competition. Consequently, quite some problems  happened in the tax collection and management and taxation suffered  relatively serious losses. There are multiple factors causing such a  situation, including reasons originated from mechanism of tax collection and management,from unfair taxation policy and tax system environment, etc. When the unreasonably heavy levies found it  impossible to be shifted, various taxation problems would come into  being. In this paper, the small and medium enterprises in the tax  administration issues to further explore how to effectively find the  response measures.

Keywords  Small and medium sized enterprises；tax  administration ；present situation；countermeasure

目次

引言……………………………………………………………………………………………… 1

1目前中小企业税收管理中存在的问题………………………………………………… 2

1.1中小企业的财务核算不健全，可信度不高………………………………………… 2

1.2针对中小企业的税收管理缺乏有效，健全，科学的管理机制………………… 3

1.3 目前对中小企业认定标准和税收管理制度没有统一…………………………… 4

2 分析中小企业税收管理中存在问题的原因……………………………………………4

2.1 中小企业财务核算不健全的原因…………………………………………………… 5

2.2 中小企业缺乏规范意识…………………………………………………………………5

2.3中小企业的税务管理能力不强，办税能力低下……………………………………5

2.4税务机关对中小企业的征管力度不够，征管精力投入较少…………………… 5

3 关于中小企业税收管理的对策建议…………………………………………………… 6

3.1 完善中小企业的税收管理政策以及规章制度，提高其实用性…………………6

3.2 不断提高税务管理职员的政治修养和业务素质………………………………… 7

3.3 改进税收工作的征管模式，构建和谐的征税纳税关系…………………………8

3.4 提高税务服务水平，优化税收征管环境……………………………………………9

结论 …………………………………………………………………………………………… 11

致谢 …………………………………………………………………………………………… 12