求翻译：第三部分为中小企业税收筹划现状及存在的问题，具体阐述了目前形势下税收筹划在中小企业的现状及存在的问题是什么意思？

The third part is the SME tax planning situation and existing problems , specifically addressed the situation under the current tax planning status quo and problems of SMEs

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The third part for the small and medium-sized enterprise tax revenue preparation present situation and the existence question, elaborated under specifically the present situation the tax revenue preparation in the small and medium-sized enterprise present situation and the existence question

Part III small-business status and existing problems of tax planning, tax planning under the present situation is described in detail in the situation and existing problems of SMEs

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