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I摘要现阶段，中小企业己经成为我国经济发展的一个重要组成部分，其发展水平对我国经济增长与城镇就业水平的提高均具有显著的影响。因此，如何增加中小企业的利润、提高中小企业的竞争力也就成为经济学研究的热点问题之一。本文首先分析了国内外税务筹划的现状，并提出了其存在的问题。之后本文通过对利用多样的企业组织形式、选择不同的折旧方法、选择存货发出计价方法三方面进行分析，从而说明如何对中小企业设立和经营活动进行税务筹划。再后来，本文对企业筹资过程中的资本结构的配置、融资租赁以及向内部员工筹资几方面进行分析，研究如何进行税务筹划。在投资过程中，本文还对如何利用税收优惠以及行业差别等来进行税务筹划进行了探讨。在利润分配过程中，本文谈到了如何通过弥补亏损进行税务筹划。最后得出中小企业在税务筹划方面还面临着观念陈旧，对税收法规的了解不熟以及对合理避税的技术掌握不够等问题，但企业可以利用我国在政策上对不同行业、不同区域等方面规定的差异性，通过各种合法合理的手段，对企业的经济活动进行税务筹划以增加企业利润的重要结论。关键词：税务筹划，经济活动，避税IIABSTRACTNowdays,smallandmediaenterprisehavebecomeanimportantcomponentofChina'seconomicgrowth.AndthedevelopmentofiturbanemploymenthadsignificantimpactonChina'seconomicgrowthandurbanemployment.Therefore,howtoincreasetheprofitsofsmallandmediumenterprisesandhowtoimprovetheircompetitivenesshavebecomeahottopicineconomics.Thispaperfirstanalyzesthestatusoftaxplanning,homeandabroad,andputforwardtheirproblems.Later,thispaperuseofvariousorganizationalforms,selectadifferentdepreciationmethods,choosethemethodofinventoryvaluationtoshowhowtosetupandoperatingactivitiesofSMEtaxplanning.Furthermore,thepaperstudyhowtomaketaxplanningthroughanalysisofconfigurationinfinancingcapitalstructure,financialleasingandstaff’sfinancing.Intheinvestmentprocess,theeffectoftheuseoftaxincentivesandindustryisdiscussed.Intheprofitdistributionprocess,thepapertalkedabouthowtomakeupthelossesfortaxplanning.Last,itcomestotheconclusionthatsmallandmediumenterprisesstillhavesomeproblems:suchasnarrowandoldmind,unfamiliartothetaxlawsandthetechniquestaxavoidance,however,toincreasecorporateprofits,policycanbeusedindifferentindustriesanddifferentregions,sowiththereasonablemeansofeconomicactivities,enterprisescanincreasetheirprofits.Keywords：Taxplanning,economicactivity,taxevasionIII目录摘要...............................................................................................................................IABSTRACT....................................................................................................................II目录............................................................................................................................III一、绪论..........................................................................................................................1（一）选题背景.......................................................................................................1（二）研究目的和意义...........................................................................................1（三）研究方法.......................................................................................................1（四）主要内容及框架...........................................................................................1二、中小企业税务筹划的现状及存在的问题..............................................................3（一）中小企业税务筹划的现状...........................................................................31.国外税收筹划现状........................................................................................32.我国税务筹划现状........................................................................................3（二）税务筹划存在的问题...................................................................................41.观念陈旧........................................................................................................42.税制不够完善................................................................................................43.税法建设和宣传滞后....................................................................................44.税务代理制度不健全....................................................................................4三、中小企业中的税务筹划的策略..............................................................................5（一）企业设立和经营过程中的税务筹划...........................................................51.利用多样的企业组织形式进行税务筹划....................................................52.选择不同的折旧方法进行税务筹划............................................................53.选择存货发出计价方法进行税务筹划........................................................6（二）筹资过程中的税务筹划...............................................................................71.配置资本结构进行税务筹划........................................................................72.利用融资租赁进行税务筹划........................................................................83.向内部员工筹资进行税务筹划....................................................................9（三）投资过程中的税务筹划.............................................................................101.企业利用税收优惠进行税务筹划..............................................................102.充分利用投资区域的税收差别进行税务筹划..........................................103.不同的投资方式在税务筹划中的应用.......................................................114.利用行业导向型优惠进行税务筹划...........................................................11IV(四)财务成果及其利润分配的税务筹划.............................................................121.弥补亏损的税务筹划..................................................................................122.利润分配的税务筹划..................................................................................12四、中小企业税务筹划过程中应注意的问题..................................