Author(s)

Ruipeng Gu

Corresponding Author

Ruipeng Gu

Abstract

With the rapid development of our economy, all kinds of industries have made some progress. China's new accounting standards after the introduction of small and medium-sized enterprises to make corresponding tax adjustments, and gradually carry out accounting tax planning work. Tax payment is the responsibility and obligation of the enterprise, but the tax obligation of the enterprise needs to be influenced by many factors in the process of fulfilling, and in order to control the tax cost better, many enterprises are also carrying out tax planning. Under the current tax law system, the tax planning of enterprises is not to blame, and the small and medium-sized enterprises can carry out tax planning in accordance with the relevant laws and regulations. In view of this, this paper analyzes the tax planning of small and medium-sized enterprises under the new accounting standards, discusses the related problems in the accounting tax process of small and medium-sized enterprises, and puts forward the optimization countermeasures that can perfect the accounting tax system, strengthen the managers to establish the correct tax concept and improve the professional quality of tax planning of small and medium-sized enterprises, hoping to play some reference role for the relevant staff.

Keywords

New Accounting Standards, Tax Planning, SMES