摘要:市場經濟條件下，稅務籌劃貫穿于企業經濟活動的全過程，對企業的生產經營成果起著舉足輕重的作用。稅務籌劃是一項旨在實現納稅人價值最大化和涉稅風險最小化的財稅管理活動。在我國，由于中小企業稅務籌劃才剛剛起步，所以存在很多問題。本文從中小企業和稅收籌劃概念的界定出發，結合我國中小企業的財務管理特點和稅收環境現狀綜合考慮內外部環境，研究中小企業稅務籌劃方面存在的問題，并對改善我國中小企業稅收環境的途徑提出建議，希望能對我國中小企業納稅籌劃的發展有點幫助。

關鍵詞  中小企業；稅務籌劃；內外部環境

Abstract:Under the conditions of market economy, tax planning throughout the whole process of enterprise economic activities, it’s important for enterprises to make greater achievements. Tax planning is designed to achieve taxpayer value maximization and tax risk minimization fiscal. In our country, tax planning of small and medium-sized enterprise is in the beginning, so there are a lot of problems. This article starts in elements-driven and tax planning, combining with the definition of the small and medium-sized enterprise financial management characteristics and tax status quo environment, comprehensively consider the internal and external environment, tax planning aspects of medium and small-sized enterprises, and the problems of small and medium-sized enterprises, then, I will make some suggestions to improve the environment of tax collection, in hopes to help  Chinese small and medium-sized enterprise in development of tax planning. 

KeysL:small and medium-sized enterprise; tax planning; internal and external environment

　　　本課題主要由三個部分構成，第一部分是闡述中小企業稅務籌劃的意義；第二部分羅列中小企業稅務籌劃中現狀指出存在的問題；第三部分是提出改善中小企業稅務籌劃的建議。最后給出自己的結論。

　　　本課題的研究方法主要有兩種方式，一種方式是大量閱讀期刊和文獻總結他人的觀點進行理論研究，另外一種方式是通過自己在事務所實習和會計師一起去外單位稅務審計取得的資料以及對中小企業會計人員的了解來幫助自己更好的了解中小企業稅務籌劃現狀和存在的問題并提出自己的建議。