论我国微型企业发展的法律保障

发布时间：2018-01-20 10:50

本文关键词： 微型企业法律保障界定标准融资税收　出处：《河北经贸大学》2013年硕士论文　论文类型：学位论文

【摘要】：微型企业作为最小的企业个体,2011年6月终于在我国工信部、国家统计局、发改委、财政部等4部委的正式文件中粉墨登场，自此中小型企业细化分为中小微三种类型。文件中规定，从业人员300人及以上，且年营业收入2000万元及以上的为中型企业，将中型企业分解出来。文件还将从业人员20人及以上，且年营业收入300万元及以上的界定为小型企业，从业人员20人以下或年营业收入300万元以下的为微型企业，小型企业与微型企业也有了明确的界定标准。微型企业的魅力源自于它灵活多变的经营方式，多元化的市场网络。世界经济发展的现状和趋势表明，微型企业表现出来的活力和生命力并不亚于大型企业。无论是在发达国家还是发展中国家，微型企业都占据着半壁江山，而且它们对一国国民经济增长、就业率增长、科技水平提高等多方面的作用，都是其他类型的企业无法超越的。微型企业作为企业组织中规模最小，管理结构最为简单的企业类型，在全球经济不断发展的今天，，能够被各个国家如此重视，必然有其内在的合理性。为此，探索出微型企业一条健康的发展之路，对推动我国社会经济协调发展有着重要意义。本文采用历史分析、价值分析和比较分析等方法，研究微型企业发展的法律保障，对如何为扶持微型企业发展提供良好的法律环境提出一些建议。论文除引言、结语外，分为四部分进行了论述。第一部分是微型企业的基础理论。探讨了微型企业的含义，通过总结国内外政府及学者对微型企业界定的不同观点，并与之同我国2011年6月工信部等4部委发布的界定标准进行比较，对微型企业的界定展开了更深入的讨论。而后将微型企业的特征进行了总结，指出了微型企业最为明显的三个特征及这些特征的优缺点，将微型企业的功能进行了归纳和阐述，突出了微型企业的特殊性及其独立存在的必要性和研究价值。第二部分是国外微型企业发展的法律保障。对美国、日本、法国等发达国家对微型企业发展的法律保障进行了归纳总结。对包括马来西亚、巴西在内的发展中国家的保障现状进行了比较分析，这些国家都对微型企业予以了特别的重视和保护，形成了较完善的法律和政策体系。通过归纳这些国家的立法现状、融资、财税制度等方面对微型企业保障的相关规定，对我国的微型企业发展具有深刻的指导和借鉴意义。第三部分是我国微型企业的现状及现存的法律问题。我国微型企业虽然依照相关规定刚刚从小型企业中正式分离出来，但微型企业在我国的发展历史已经相当久远了，它存在于市井街道、田野乡间，在不同的历史阶段都为国民经济的发展做出了巨大贡献。从中央到地方纷纷出台了特别针对微型企业的法律措施和相关政策，但是这些政策和措施并没有能够深入解决微型企业在自身发展中遇到的瓶颈。在本章中探讨了我国微型企业在现行界定标准的科学性、相关法律法规的完善、融资和财税法律制度等方面存在的问题。第四部分是我国微型企业发展的法律保障的完善建议。针对上一章的法律问题结合国外的相关经验提出了我国微型企业发展法律保障的完善建议。建议制定更加科学的微型企业界定标准，我国在界定标准上只运用了定量标准，应该将定量标准和定性标准相结合，根据我国的国情并考虑行业的差异性进行与时俱进的标准界定。目前我国微型企业保障的相关法律法规存在着诸多空白，建议完善保障微型企业发展的相关法律法规，拟定《微型企业促进法》，使微型企业的保护有法可依，并在社会保障法、反垄断法领域增加对微型企业的保护规定，形成完善的法律保障网络。从不同的方面完善融资、财税法律制度的相关规定，为微型企业营造良好的发展环境。通过这些完善措施，使得微型企业在强有力的法律保障下茁壮成长，为我国国民经济的发展做出更大的贡献。
[Abstract]:Micro enterprises as a minimum of individual enterprises, finally in June 2011 the Ministry of China, the National Bureau of statistics, the national development and Reform Commission, on official documents of the Ministry of Finance and other 4 ministries, from small and medium enterprises divided into small and micro three types specified in the file, more than 300 employees and annual revenues of 20 million yuan, and and more than medium-sized enterprises, medium-sized enterprises will break out. The paper will also more than 20 employees and, with annual revenues of 3 million yuan and above the definition for small businesses, employing 20 people or 3 million yuan of annual revenue in the micro enterprises, small businesses and micro enterprises also have a clear the definition of the standard.
Micro enterprise charm comes from its flexible mode of operation, diversified market network. Shows the current situation and trend of the world economic development, micro enterprises show vigor and vitality is not less than large enterprises. No matter in developed countries or developing countries, micro enterprises occupy half of the country, and they are on the economic growth of a country the rate of growth, employment, science and technology to improve the level of the function, all other types of enterprises can not be surpassed. Micro enterprises as the enterprise organization minimum scale, the most simple type of enterprise management structure, in the global economic development today, each country can be so seriously, it has its inherent rationality. Therefore, to explore micro enterprises a healthy development road, to promote the coordinated development of the social economy of our country has important significance.
Based on the methods of historical analysis, value analysis and comparative analysis, this paper studies the legal guarantee for the development of micro enterprises, and puts forward some suggestions on how to provide good legal environment for supporting the development of micro enterprises. Besides the introduction and conclusion, the paper is divided into four parts.
The first part is the basic theory of micro enterprises. To explore the micro enterprise's meaning, through summarizing the different perspectives of domestic and foreign scholars on the definition of government and micro enterprises, and compared with China's 2011 6 Yuegong ministry and other 4 ministries issued the standard definition, launched a more in-depth discussion on the definition of micro enterprises. Then the characteristics of micro enterprises are summarized, and points out the advantages and disadvantages of micro enterprises three most obvious characteristics and these characteristics, the micro enterprises are summarized and elaborated, highlighting the value of the necessity and particularity of micro enterprises and its independent existence.
The second part is the legal guarantee for the development of foreign micro enterprises. For the United States, Japan, the legal guarantee of the development of micro enterprises in developed countries such as France are summarized. To include Malaysia, analyzes the security status of Brazil and other developing countries, these countries are on the micro enterprises pay a special attention and protection, the formation of perfect the legal and policy system. Through the legislative status quo, summarize the relevant provisions of the state finance, micro enterprise security taxation system and other aspects, has profound guiding and reference significance for the development of micro enterprises in China.
The third part is the present situation of micro enterprises in China and the existing legal problems. Although China's micro enterprises in accordance with the relevant provisions just from small and medium enterprises formally separated, but the micro enterprise development history in China has a long, it exists in the streets and fields of the country, in different historical stages for the development of the national economy has made tremendous contributions. From the central and local governments have introduced legal measures especially for micro enterprises and related policies, but these policies and measures are not able to thoroughly solve the bottleneck of micro enterprises encountered in the development of the micro enterprises in China are discussed. In the current scientific definition in this chapter perfect the relevant laws and regulations of the existing legal system of Finance and taxation issues.
The fourth part is the legal guarantee for the development of micro enterprises in China. Suggestions for legal issues on a chapter of the combination of foreign experience and put forward the guarantee law of the development of micro enterprises in China suggestions. Suggestions to develop micro enterprises more scientific definition of the standard of our country, use only a quantitative standard in the industry standard, should the quantitative criteria and qualitative criteria are combined, according to China's national conditions and considering the definition of the industry with the times the difference of the standard. The micro enterprises in China security related laws and regulations exist many gaps in the relevant laws and regulations, suggestions of perfection of security to the development of micro enterprises, micro enterprises promotion law < >, the protection law micro enterprises, and in the social security law, the anti monopoly law field increase protection provisions to micro enterprises, forming a perfect legalprotection network. From different aspects. The relevant provisions of good financing and fiscal and tax laws provide a good development environment for micro enterprises. Through these measures, micro enterprises will grow vigorously under the strong legal protection and make greater contributions to the development of our national economy.

【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

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