摘要:近年来，中小企业数量极具增加，逐渐成为社会经济发展的的重要力量，为我国国民经济和社会稳定做出了重大贡献。而全球性经济危机给中小企业带来的不利环境也考验着中小企业的生存和发展。在一个企业的生存发展中，税收环节是稳定的，中小企业应该重视这一环节，进行科学合理的纳税筹划，减少税收成本，使企业更好的发展。相对于西方我国纳税筹划起步晚，各方面都需要完善。本文首先阐述了中小企业纳税筹划的研究背景和意义，从经济环境、法律环境、社会环境三个角度分析当前我国中小企业纳税筹划面临的机遇和挑战。然后介绍了纳税筹划的相关理论，包括纳税筹划的概念、方法，在分析中小企业纳税筹划现状和基础上，运用纳税筹划方法以山西百年酒业制造有限公司为例，从企业所得税、消费税入手，分析企业纳税筹划空间，进行相应方案设计。最后，从企业内部和外部两个角度对我国中小企业纳税筹划存在的问题提出合理的建议。

关键词：纳税筹划；中小企业；所得税；消费税

Abstract:In recent years, the number of small and medium-sized enterprises has increased, gradually become an important force in the development of social economy, made a significant contribution to the stability of China's national economy and society. Adverse environment and global economic crisis to small and medium-sized enterprises is a test of survival and development of small and medium-sized enterprises. In the survival and development of an enterprise, tax link is stable, small and medium-sized enterprises should pay attention to this link, the scientific and reasonable tax planning, reduce the tax cost, can make better the development of enterprises, will also have the difficulties for SMEs to overcome the financial crisis. Compared with Western China's tax planning started late, all have many defects. In this paper, from three angles of the taxpayer, the overall economy, national tax law explains the meaning and necessity of tax planning. Introduced domestic and foreign to the tax planning concepts and enterprise of our country commonly used methods of tax planning. According to the actual situation of our country from the three aspects of economic environment, legal environment, social environment analysis current our country small and medium-sized enterprise tax planning opportunities and challenges. Take Shanxi Bainian Liquor Manufacturing Ltd for example, starting from the enterprise income tax, consumption tax, the tax planning method of small and medium-sized enterprises in china. Finally, from the two internal and external point of tax planning problems of small and medium-sized enterprises of our country and put forward reasonable suggestions.

Keywords: The tax planning; Small and medium-sized enterprises; Income tax; consumption tax