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随着改革开放和经济的飞速发展,小企业的数量如雨后春笋般不断增加。国民经济也越来越多的依赖于小企业的成立和发展,在这样的经济环境中,小企业健康稳定的运营就显得格外重要。国家为了规范小企业自身的内部管理、国家税收和银行贷款等各方面的管理,从2013年1月1日起在全国推行了《小企业会计准则》。而《小企业会计准则》中的一些内容与税法的规定有或多或少的差异,企业就要在依据《小企业会计准则》对日常业务进行处理的过程中,找出适合企业自身的税收筹划方案。
With the rapid reform and opening up and the rapid economic development, the number of small businesses has been mushrooming. The national economy is also increasingly dependent on the establishment and development of small enterprises. In such an economic environment, the healthy and stable operation of small enterprises is especially important. In order to regulate the management of small enterprises in their own internal management, state taxation and bank loans, the state implemented the Small Business Accounting Standards from January 1, 2013 onwards. However, some of the contents of the Small Business Accounting Standards are more or less different from the provisions of the tax law. In the process of handling daily business based on Small Business Accounting Standards, enterprises should find out the tax suitable for their own business Planning program.