我国当前的发展现状是经济发展不平衡、人口多、贫富差距大,所以中小企业的发展对我国的国民经济发展有着至关重要的作用。但是中小企业也有其天生的脆弱性,规模小,起点低,管理水平有限,核心竞争力不足等一些不足,这也造成其发展受到很多方面的制约,针对这些限制性因素进行有效的税收筹划是中小企业发展的重要途径。 The current development in our country is characterized by an unbalanced economic development, a large population and a wide gap between the rich and the poor. Therefore, the development of SMEs plays an important role in the development of our national economy. However, small and medium-sized enterprises also have some inherent shortcomings such as their inherent vulnerability, small scale, low starting point, limited management level and lack of core competitiveness. As a result, their development is constrained in many aspects. Effective tax planning for these restrictive factors is An Important Way for the Development of Small and Medium Enterprises.