由美国次贷危机引发的全球性金融危机虽然已经度过,但其影响依然存在,金融危机给国内企业尤其是中小企业的生存发展带来了严重的挑战。然而,限于种种原因,我国中小企业的税收筹划仍停留在一个比较低的层面上。在此背景下,文章通过对中小企业的税收筹划现状以及在筹划中存在的问题进行分析的基础上,提出了相应的对策和建议。 Although the global financial crisis triggered by the U.S. subprime mortgage crisis has passed its impact, its impact still exists. The financial crisis has posed a serious challenge to the survival and development of domestic enterprises, especially small and medium-sized enterprises. However, due to various reasons, the tax planning of SMEs in our country still stays at a relatively low level. Against this background, the article puts forward corresponding countermeasures and suggestions on the basis of analyzing the status quo of SMEs tax planning and the problems existing in the planning.