河北省小微企业减税政策效应研究

发布时间：2017-12-31 03:41

本文关键词：河北省小微企业减税政策效应研究　出处：《河北大学》2015年硕士论文　论文类型：学位论文

【摘要】：2008年以来,国家实行的一系列结构性减税政策切实减轻了我省小微企业税收负担,对缓解小微企业融资压力,提升小微企业实力和信心起到了促进作用;对加快小微企业产业升级,实现小微企业集群化发展,推动我省经济结构调整转型产生了积极影响。本文在研究对西方经济发展起到过深刻影响的凯恩斯主义和供给学派税收理论及实践的基础上,对实行减税政策的一般效应进行了描述。同时结合2 0 0 8年以来我国相继出台的针对小微企业的所得税、流转税、印花税以及改善小微企业发展环境的减税政策的沿革情况,了解了当前我国为促进小微企业发展打造的税收环境。重点通过对我省小微企业发展现状及制约因素的分析,总结归纳了减税政策在我省执行过程中产生的降低小微企业成本、助力小微企业发展、加快小微企业转型、改善财源基础结构、推进产业结构调整、实现经济健康增长等六方面的实施效应,肯定了减税政策的执行对促进我省小微企业及我省经济发展的积极影响。同时针对减税政策执行过程遇到的受惠门槛提高、惠及范围有限、部分行业税负不降反增、政策执行的应急性和税收遵从成本较高等理论层面和实践层面的问题,分别从政策制定者、政策执行者和政策受益者的角度提出统一小微企业定义、丰富政府政策扶持手段、积极探索建立税法执行工作长期规划、优化税务机关管理服务、提高小微企业从业人员专业素质等具体对策建议,以解决减税政策执行过程中的问题,使减税政策实施效应得以继续发挥。
[Abstract]:Since 2008, the state implemented a series of structural tax cuts to reduce the tax burden of our province Small and micro businesses, to alleviate the financing pressure Small and micro businesses, enhance the strength and confidence of Small and micro businesses played a promoting role; to accelerate industrial upgrading Small and micro businesses, small and micro enterprises cluster development, promote the economy of our province restructuring has positive effect. Based on the research on the development of western economy played a profound impact on the basis of the Keynes doctrine and the supply side tax theory and practice, the general effect of the tax cuts are described. At the same time with China since 2008 have been introduced for Small and micro businesses of the income tax, transfer of tax, stamp tax and improve the environment for the development of Small and micro businesses tax cuts, understand the current our country to promote the development of Small and micro businesses to create a tax environment. Focuses on Analysis of our province Small and micro businesses development status and restricting factors, summed up the tax cuts in our province in the implementation of the Small and micro businesses to reduce costs, boost the development of Small and micro businesses, accelerate the transformation of Small and micro businesses, improve the financial infrastructure, promote the adjustment of industrial structure, implementation effect to achieve healthy economic growth in six aspects sure, the tax policy implementation of the promotion of small and micro enterprises and the positive impact of the economic development of our province in our province. At the same time for the tax policy implementation process encountered benefit to raise the threshold for a limited range, part of the industry tax burden did not fall, policy implementation emergency and tax compliance costs of higher theoretical level and practical level the problem, from policy makers, policy makers and policy beneficiaries proposed unified definition of Small and micro businesses, rich means of government policy support, and actively explore the establishment of tax law enforcement In order to solve the problems in the implementation of tax reduction policies and make the implementation of tax reduction policies continue to play a role, we should make long-term plans for work, optimize tax administration services and improve professional quality of small and micro businesses.

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F276.3

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