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税收筹划在绍兴地区中小民营企业的应用

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税收筹划在绍兴地区中小民营企业的应用

摘 要


绍兴处于中国的华东地区,在浙江省的中北部地区,靠近杭州湾,西接杭州萧山区,东连宁波是长三角地区的重要城市,是杭州都市圈的重要副中心城市,区位条件优越。自古民营经济较为发达,中小型民营企业数量众多,多以纺织产业为主,出口贸易量较大。自2017年起开始纺织产业的转型升级和集中化管理导致近年来经济增速放缓,行业效益下降,加之今年全球遭遇疫情的冲击下,纺织业的出口量大幅度的减少。部分中小民营企业税收压力较大,抗击风险的能力比较低,又没有订单的情况下可能导致资金链断裂影响企业的运行,不少企业都开始关闭生产线给员工发放底薪。对此我觉得需要对这些企业进行简单的税收筹划减少开支,争取政府的复工扶持补助。合理的用足当地的疫情下特殊税收优惠政策。

关键词:纺织业;中小民营企业;税收筹划;转型升级

ABSTRACT

Shaoxing is located in East China, in the north central part of Zhejiang Province,close to Hangzhou Bay, West to Xiaoshan District of Hangzhou, and east to Ningbo. Shaoxing is an important city in the Yangtze River Delta regionand an important sub center city in Hangzhou metropolitan area. Since ancient times, the private economy has been relatively developed.There are a large number of small and medium-sized private enterprises, most of which are textile industry, with large export volume. Since 2017, the transformation and upgrading and centralized management of the textile industry have led to the slowdown of economic growth and the decline of industrial benefits in recent years. In addition, under the impact of the global epidemic,the export volume of the textile industry has decreased significantly. Some small and medium-sized private enterprises have great taxpressure, and their ability to resist risks is relatively low. Without orders, the capital chain may break and affect the operation of enterprises.Many enterprises have begun to close production lines to pay basic salaries to employees.In this regard, I think it is necessary to carry out simple tax planning for these enterprises, reduce expenses, and strive for the government's subsidy for returning to work. Reasonable use of local special tax preferential policies under the epidemic situation.

Key words: textile industry ,Small and medium sized private enterprises,Tax planning,Transformation and upgrading


目录

1 绪论 1

1.1研究目的 1

1.2国内外研究状况 1

2 绍兴市地区经济发展状况和民营企业发展状况 2

2.1 当地情况 2

2.2 中小民营企业发展状况 3

2.3 民营企业发展困难 5

3 2020年绍兴市税收优惠政策和企业税收构成 7

3.1 2020年绍兴市税收优惠政策 7

3.2 相关政策性补助帮扶 7

4 绍兴市民营企业纳税筹划建议--以绍兴毖卡索数码印染公司为例 8

4.1 公司相关财务数据 8

4.2 税收筹划建议 9

4.3 公司会计工作与人员规范建议 11

结论 12

参考文献 14

致谢 15