This article first introduces the small and medium-sized enterprise development and the advantages of the small and medium-sized enterprises in our country that has become a national economic growth and the foundation of the harmonious operation, also is the national economic health power the coordinated development of the important basis in the socialist market economy in China, and then lead to the position of the small and medium-sized enterprises when tax planning of the existing problems and further explains the necessity of tax planning, the enterprises in China in the tax planning aspects are slow response, become the obstacles for the further development of the small and medium-sized enterprises in China one of important bottleneck.
如何加強自身的稅收籌劃以降低企業稅收及經營成本，提高企業整體的經濟效益，從而增強市場競爭力，這不僅成為當前中小企業面臨的壹個重要課題，也是我國如何將國民經濟創造的更加繁榮面臨的重要問題；
How to strengthen their own tax planning to reduce corporate tax and managing cost, improve the economic benefits of the whole enterprise, thereby to increase the market competitive power, this not only become the small and medium-sized enterprises facing an important issue, China is how to create the national economy of the important problem facing more prosperity;
最後，文章解釋了稅收籌劃的意義，以及稅收籌劃所存在的風險，並通過進行增值稅的稅務籌劃來舉例說明中小企業的稅收籌劃。
Finally, the article explains the meaning of tax planning, and tax planning in the risk, and through the VAT tax planning to illustrate the small and medium enterprise tax planning.