促进我国小微企业发展的财税扶持政策研究

发布时间：2018-04-21 11:31

本文选题：小微企业 + 财税扶持　；参考：《贵州财经大学》2014年硕士论文

【摘要】：随着国家不断强化市场在配置资源中的主导作用，小微企业作为市场经济中重要的微观主体，其在促进经济发展和社会和谐方面的重要作用，也受到了社会各界的持续关注。但随着世界经济形势的变化，，人民币相对外币的升值预期，以及国内通货膨胀压力和劳动力、原材料成本的不断提高，导致我国小微企业的发展面临较大的压力和困难。为此，政府部门出台了包括财税扶持政策在内的多项政策措施，用以扶持我国小微企业的健康发展。然而，由于小微企业的内部原因和市场竞争的缺陷，以及现行的财税扶持政策措施还不够完善等原因，我国小微企业的健康发展还存在诸多制约。因此，针对我国当前小微企业发展的现状，研究和探索财税扶持政策的有效作用机制，运用财税扶持手段促进其健康成长，具有积极的理论与实践意义。本文采用了规范分析的方法，紧扣财税扶持政策应该如何促进我国小微企业发展这一主题，将扶持小微企业发展的理念贯穿全文。首先采用文献研究的方法对小微企业财税政策的研究现状进行梳理；然后，对小微企业的相关概念加以区分，并介绍了国内外关于小微企业的界定情况；在对财税政策扶持小微企业发展的理论和现实依据分析的基础上，对当前财税扶持政策现状进行深入研究，分析现行财税扶持政策当中存在的缺陷；最后，采用借鉴研究和理论研究的方法，综合运用掌握的经济理论和财税理论，结合实践提出了具有针对性和可操作性的促进小微企业发展的财税扶持政策建议。通过本文的研究分析，笔者认为完善我国促进小微企业发展的财税扶持政策应从以下方面采取措施：首先，完善我国促进小微企业的财政政策。创新财政扶持政策措施，完善财政间接扶持机制，发挥财政政策的引导作用；构建立以财政支持为主体的小微企业融资担保体系，解决小微企业的融资难问题；完善扶持小微企业发展的财政资金管理制度，提高财政资金支出效率，发挥财政监督在小微企业发展中的促进作用；完善政府采购制度，扩大小微企业的市场份额。其次，完善我国促进小微企业的税收扶持政策。逐步增加以间接优惠为主的税收优惠方式；对不同的小微企业实施差别化的税收政策；调整和完善流转税政策，促进小微企业公平竞争；完善企业所得税政策，增强小微企业发展后劲；建立健全促进小微企业发展的税收征管模式，降低小微企业的纳税成本。最后，完善扶持小微企业发展的相关配套措施。调整并统一小微企业的认定标准；建立健全促进小微企业发展的法律体系；规范协调小微企业的各类财税扶持政策；构建中央财政支持与地方财政支持的联动机制。笔者通过大量的文献研究，力图结合具体实际，合理的将财税理论运用到扶持小微企业发展的实践中来，大体上提出了构建和完善促进我国小微企业发展的财税扶持政策总框架，为完善我国现行的小微企业财税扶持政策提供了理论的依据，也期望相关政策建议具有一定的实践参考价值。
[Abstract]:As the country continues to strengthen the market ' s leading role in the allocation of resources , the small micro - enterprise plays an important role in promoting economic development and social harmony as an important micro - body in market economy . However , with the change of the world economic situation , the rising of RMB relative to foreign currency , as well as the improvement of domestic inflation pressure and labor force and raw material cost , the government has issued a number of policy measures , including fiscal and taxation support policies , to support the healthy development of small micro - enterprises in our country .

This paper adopts the method of normative analysis , how to promote the development of small micro - enterprises in our country should be promoted by tight financial and tax support policies .
Then , the concept of micro - enterprise is distinguished , and the definition of small micro - enterprise is introduced at home and abroad .
Based on the analysis of the theory and reality of the small - scale enterprise development , the present situation of the current fiscal and taxation support policy is deeply researched , and the defects existing in the current fiscal and tax support policies are analyzed .
Finally , by using the methods of research and theory research , the paper comprehensively applies the theory of economic theory and financial taxation , and puts forward some suggestions on the policy of fiscal and tax support for promoting the development of small and micro enterprises . Through the research and analysis of this paper , the author thinks that improving the fiscal and tax enabling policy for promoting the development of small - micro enterprises should be improved from the following aspects :

First , we improve our country ' s fiscal policy to promote the small micro - enterprises . Innovative financial support policy measures , perfect the financial indirect support mechanism , and play the guiding role of fiscal policy ;
To construct a micro - enterprise financing guarantee system based on financial support to solve the problem of financing difficulty of small micro - enterprises ;
Perfecting the financial fund management system to support the development of small micro enterprises , improving the expenditure efficiency of financial resources , and playing the role of financial supervision in the development of small micro - enterprises ;
We should perfect the government procurement system and expand the market share of small enterprises .

Secondly , perfect our country ' s tax support policy to promote the small - micro enterprises . Gradually increase the indirect preferential tax preference mode ;
Implementing differentiated tax policies for different micro - enterprises ;
To adjust and perfect the taxation policies to promote the fair competition among small enterprises ;
We should improve the corporate income tax policy and strengthen the development of small micro - enterprises ;
establishing and perfecting the tax collection mode for promoting the development of the small micro enterprise , and reducing the tax payment cost of the small micro enterprise .

Finally , perfect the relevant supporting measures to support the development of small micro enterprises .
establishing and perfecting the legal system for promoting the development of small - micro enterprises ;
To standardize and coordinate all kinds of fiscal and tax support policies of small and micro enterprises ;
Construction of the central financial support and local financial support linkage mechanism .

Through a great deal of literature research , the author tries to combine the theory of fiscal and taxation into the practice of supporting the development of small micro - enterprises , and puts forward the general framework for the construction and perfection of the fiscal and taxation support policy to promote the development of small - micro enterprises in our country . It also provides the theoretical basis for the improvement of the current small - scale enterprise financial and tax support policy , and also expects the relevant policy suggestions to have certain practical reference value .

【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.3

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