摘要:市场经济条件下，税务筹划贯穿于企业经济活动的全过程，对企业的生产经营成果起着举足轻重的作用。税务筹划是一项旨在实现纳税人价值最大化和涉税风险最小化的财税管理活动。在我国，由于中小企业税务筹划才刚刚起步，所以存在很多问题。本文从中小企业和税收筹划概念的界定出发，结合我国中小企业的财务管理特点和税收环境现状综合考虑内外部环境，研究中小企业税务筹划方面存在的问题，并对改善我国中小企业税收环境的途径提出建议，希望能对我国中小企业纳税筹划的发展有点帮助。

关键词  中小企业；税务筹划；内外部环境

Abstract:Under the conditions of market economy, tax planning throughout the whole process of enterprise economic activities, it’s important for enterprises to make greater achievements. Tax planning is designed to achieve taxpayer value maximization and tax risk minimization fiscal. In our country, tax planning of small and medium-sized enterprise is in the beginning, so there are a lot of problems. This article starts in elements-driven and tax planning, combining with the definition of the small and medium-sized enterprise financial management characteristics and tax status quo environment, comprehensively consider the internal and external environment, tax planning aspects of medium and small-sized enterprises, and the problems of small and medium-sized enterprises, then, I will make some suggestions to improve the environment of tax collection, in hopes to help  Chinese small and medium-sized enterprise in development of tax planning. 

KeysL:small and medium-sized enterprise; tax planning; internal and external environment

　　　本课题主要由三个部分构成，第一部分是阐述中小企业税务筹划的意义；第二部分罗列中小企业税务筹划中现状指出存在的问题；第三部分是提出改善中小企业税务筹划的建议。最后给出自己的结论。

　　　本课题的研究方法主要有两种方式，一种方式是大量阅读期刊和文献总结他人的观点进行理论研究，另外一种方式是通过自己在事务所实习和会计师一起去外单位税务审计取得的资料以及对中小企业会计人员的了解来帮助自己更好的了解中小企业税务筹划现状和存在的问题并提出自己的建议。