目录Abstract.…引言11辽宁鼎际得石化公司简介32辽宁鼎际得石化公司主要纳税项目及相关政策33近三年辽宁鼎际得石化公司纳税情况分析4辽宁鼎际得石化公司税收筹划现状，54.1辽宁鼎际得石化公司的纳税结构4.2石化公司税负水平..…4.3近几年辽宁鼎际得石化公司对税收筹划的探索5辽宁鼎际得石化公司税收筹划存在问题75.1财务体系不完善，对税收筹划精力不足问题75.2自营业务上的税收筹划问题，75.3委托加工和对外投资的税收筹划问题85.4缺乏专业的税收筹划方案制度5.5现代化程度不高..96辽宁鼎际得石化公司税收筹划建议.96.1以财务为核心建立财务管理体系，提升财务管理水平96.2自营业务的税收筹划…6.3委托加工及对外投资的税收筹划116.4加强人员培训，探索专业科学的税收筹划方案126.5融入现代信息化技术，提升财务管理效率12结论.14致谢.17沈阳城市学院毕业设计（论文）摘要我国不只是世界上最大的发展中国家，也是最大的能源消耗国。我国的大型石化企业基本为国有，但是近十几年来年来我国经济迅猛发展，社会需求的不断增加，加上刺激经济发展的政策不断的放开。中小型的石化公司在我国如雨后春笋般成长起来。石化公司作为能源型企业为我国的税收也作出了巨大贡献，辽宁鼎际得石化公司连续七年被营口市税务局评选为优秀纳税大户。但是大部分的中小企业，生存能力较弱，本着“求生欲”的原则，中小企业的经营重点更多围绕如何去赚取利润上考量，从而对税收筹划的重视度不够或者筹划方式不对，同时国内又缺乏对中小型企业税收筹划的普遍指导，大多数公司依然沿用原始的税收筹划，对原有的税收筹划进行生搬硬套，并没有随着政策的更新在改变自身的税收筹划方式，中小型企业的税收筹划一直处于一个瓶颈期。本文以中小型石化企业为切入点，以辽宁鼎际得石化股份有限公司为样本，以小见大，对税收筹划能够在宏观与微观上进行把握，理清税收筹划与偷漏税之间的关系，精确认知与把握当前企业在税收筹划过程中的成果及其不足，对中小石化企业及所有中小型企业在税收筹划工作起到指导作用，能够更好指导企业在做到税法尊崇的大前提下，规避风险、节约成本，促进企业健康快速发展。关键词：中小型企业、税收筹划、生产成本、石化行业沈阳城市学院毕业设计（论文）AbstractOur country is not only the largest developing country in the world,butalso the largest energy consumer.China's large petrochemical enterprises arebasically state-owned.China's economy has developed rapidly in recentdecades.The increasing demands of society.In addition,the policy of stimulatingeconomic development has been continuously released.Small and medium-sizedpetrochemical companies have mushroomed in Our country.As energyenterprises,petrochemical companies have also made great contributions toChina's tax revenue.Petrochemical Company has been rated as the outstandingtaxpayer by Tax Bureau for seven consecutive years.But most small andmedium-sized enterprises,the survival ability is weak.In line with the principleof living,small and medium-sized enterprises focus on how to earn profits onthe consideration.So the importance of tax planning degree is not enough orplanning way is wrong.At the same time,there is no general guidance for taxplanning of small and medium-sized enterprises in China,so most companiesstill use the original tax planning.Apply mechanically to the original taxplanning.It has not changed its way of tax planning with the update of thepolicy.The tax planning of small and medium-sized enterprises is always in abottleneck period.This paper takes small and medium-sized petrochemical enterprises as theentry point.Take Liaoning Dingjide Petrochemical Co.,LTD as the sample.Taxplanning in the macro and micro grasp.Clarify the relationship between taxplanning and tax evasion.Accurately understand and grasp the current enterprisein the process of tax planning achievements and shortcomings.It plays a guidingrole in tax planning for small and medium-sized petrochemical enterprises andall small and medium-sized enterprises.It can better guide enterprises to avoidrisks,save costs and promote the healthy and rapid development of enterprisesunder the premise of respecting the tax law.Keywords:Small and Medium Enterprises,Tax Planning,Cost of production,Petrochemical Industry