小微企业由于组织架构、财会队伍素质有待提高,缺乏必要的资源等自身特点,在进行税务筹划时,应从企业的日常管理与核算入手:充分了解国家税收优惠政策;利用临界区间(临界点)进行税收筹划;规范企业日常会计核算;按时纳税申报,从而更好地实现企业利润最大化。 Due to the organizational structure, the quality of the accounting team needs to be improved, the lack of necessary resources and other characteristics of their own, tax planning, should start from the day-to-day management and accounting of enterprises: a full understanding of the state tax incentives; the use of the critical section (critical point) Tax planning; regulate corporate day-to-day accounting; tax returns on time, so as to better achieve corporate profits to maximize.