小微企业税收优惠法律问题研究

发布时间：2018-04-10 07:51

本文选题：小微企业　切入点：税收优惠　出处：《吉林财经大学》2017年硕士论文

【摘要】：在市场经济高速发展的今天,小微企业已成为我国经济发展过程中的重要力量。保证和促进小微企业的正常有序发展,对于完善我国市场经济组成部门、加快社会建设、实现小康社会的建设目标具有重要作用。随着近年来颁布的一系列关于小微企业税收优惠的各项财政及税收政策,我们不难看出小微企业税收优惠的问题在我国得到了重视,但我国学者关于小微企业税收优惠法律问题的研究还不是很多,更多偏向于税收政策研究,大概就小微企业税收优惠所面临的困难和现状做相应得分析,有的仅对小微企业所得税方面的税收优惠做了研究。因此,本文将在学者们研究的基础上,对小微企业税收优惠法律方面的问题做出研究分析。全文除引言和结语外,共分为五章。第一章,关于小微企业的相关概述。本章包括各领域关于小微企业的界定,并分析小微企业的特征及其发展过程中所具有的优势。同时,根据小微企业的发展现状分析其过程中的困境及所产生的原因。第二章,税收优惠的法理分析。本章介绍了税收优惠的基本概念,包括税收优惠的方式及作用,通过对税收优惠的正当性分析得出给予小微企业税收优惠的理论依据。第三章,本章论述了我国给予小微企业税收优惠法律制度的可行性,并深入分析了我国现行的我国现行的,针对小微企业的税收优惠法律制度。从而总结出,现行的小微企业税收优惠所存在的法律问题及不足。第四章,对于分析了世界其他发达国家关于小微企业税收优惠法律制度方面的情况,总结他们的成功经验。第五章在本文第三、四章的基础上,总结我国小微企业税收优惠法律方面的问题及制度上的不足,结合国外发达国家在小微企业税收优惠方面的有益经验,从我国的实际国情出发,提出若干关于优化小微企业税收优惠法律制度的建议。本文就从法律研究的角度,分析我国小微企业在市场经济发展环境下所面临的税收法律规定及政策,以及如何通过法律的形式更好的保障小微企业的良性发展。扶持小微企业发展,推动“大众创业、万众创新”的关键是为各种类型小微企业的创立和发展提供一个可以公平竞争的市场环境以及一个可以享有优质高效的公共服务平台。十八大以来,国家通过简政放权和提高公共服务水平等手段来降低企业的创业成本,从而激发市场活力,与此同时还要更好地完善社会保障制度,最大限度地免除企业创业人员的后顾之忧。
[Abstract]:With the rapid development of market economy today, small and micro enterprises have become an important force in the process of economic development in our country.To ensure and promote the normal and orderly development of small and micro enterprises plays an important role in perfecting the market economic components of our country, speeding up the social construction and realizing the goal of building a well-off society.With the promulgation of a series of fiscal and tax policies on tax incentives for small and micro enterprises in recent years, it is not difficult to see that the issue of tax incentives for small and micro enterprises has been taken seriously in our country.However, there are not many studies on the legal issues of tax preference for small and micro enterprises in our country. They tend to focus on the study of tax policy, and probably make a corresponding analysis on the difficulties and current situation of tax incentives for small and micro enterprises.Some only to small and micro-enterprise income tax tax incentives to do research.Therefore, on the basis of scholars' research, this paper makes a research and analysis on the legal aspects of tax preference for small and micro enterprises.In addition to the introduction and conclusion, the full text is divided into five chapters.The first chapter is an overview of small and micro enterprises.This chapter includes the definition of small and micro enterprises in various fields, and analyzes the characteristics of small and micro enterprises and their advantages in the process of development.At the same time, according to the development of small and micro enterprises, the difficulties in the process and the causes are analyzed.The second chapter, the legal analysis of tax preference.This chapter introduces the basic concept of tax preference, including the mode and function of tax preference, and obtains the theoretical basis of giving tax preference to small and micro enterprises by analyzing the legitimacy of tax preference.In the third chapter, this chapter discusses the feasibility of the legal system of giving tax preference to small and micro enterprises in China, and deeply analyzes the current legal system of tax preference for small and micro enterprises in our country.Thus, the existing legal problems and shortcomings of the tax preference for small and micro enterprises are summarized.In the fourth chapter, the author analyzes the situation of the legal system of tax preference for small and micro enterprises in other developed countries in the world, and summarizes their successful experiences.On the basis of the third and fourth chapters of this paper, the fifth chapter summarizes the problems in the tax preferential law of small and micro enterprises in China and the deficiencies in the system, combining with the beneficial experience of foreign developed countries in the tax preference of small and micro enterprises.Based on the actual situation of our country, some suggestions on optimizing the tax preferential legal system for small and micro enterprises are put forward.From the perspective of legal research, this paper analyzes the tax laws and policies faced by small and micro enterprises in our country under the development environment of market economy, and how to better ensure the benign development of small and micro enterprises through the form of law.The key to supporting the development of small and micro enterprises and promoting "mass entrepreneurship, innovation for all" is to provide a fair market environment for the establishment and development of various types of small and micro enterprises and a public service platform with high quality and efficiency.Since the 18th National Congress, the state has reduced the cost of starting a business by means of decentralization of administration and improvement of the level of public service, thereby stimulating market vitality, and at the same time improving the social security system.To the maximum extent the enterprise entrepreneur's worries.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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