【摘要】 文章通过介绍当前政策对创新创业的鼓励支持,提出对小微企业进行税务筹划的方向和必要性,进而以山西S公司为例,进行案例分析,从企业成立、经营收入、经营成本这3个方面详细说明如何进行税务筹划,使得企业可以在成立初期享受国家规定的优惠政策,以及在之后的税务筹划应注意的问题。更多还原

【Abstract】 This paper introduces the current policies of encouraging and supporting for innovation and entrepreneurship, and propose the direction and necessity of tax planning for small and micro enterprise, thereby taking Shanxi S company as an example to carry on the case analysis, detailed instructions from the establishment ofthe enterprise, operating income, operating costs of these three aspects of how to carry out tax planning, makes the enterprise can enjoy preferential policies made by the state in the early years, as well as later in the subsequent tax planning should pay attention to the problem.更多还原