利用结构性减税政策促进中小企业发展研究

发布时间：2018-05-01 19:57

本文选题：中小企业 + 结构性减税　；参考：《沈阳大学》2014年硕士论文

【摘要】：经过30多年的发展，，我国的中小企业已经成为国民经济活动中的重要组成部分，他们安置了大量劳动力，提供了更多的工作岗位，也为地区经济发展做出了贡献，但是随着国际经济环境的持续恶化，国内经济发展势头放缓，中小企业面临的国内外竞争日趋激烈。对中小企业来说，融资难的问题也越来越困扰其发展和壮大，而在长期的发展过程中，大部分中小企业只顾效益和利润的增加，对于企业管理和运营重视度较低，使得中小企业在所面对的困境之前越来越难以从容发展。在这一背景下我国不仅将面向中小企业的结构性减税作为应对全球性金融危机的重要方法，而且将其视为改进经济结构与税制结构之所需。本文首先分析了结构性减税的含义和特征，阐述了我国实施结构性减税政策的必要性；其次是对我国的中小企业的发展现状和发展中出现的各种问题进行了分析，讨论了我国对中小企业实施的税收优惠政策及其存在的问题，从而阐明对中小企业进行结构性减税的重要意义；最后，本文提出了保障我国中小企业的可持续健康发展的结构性减税措施的制定原则，即合理界定中小企业的范围的原则、遵循税收中性和税收调控的原则、结构性减税政策适度原则，根据这三个原则，从企业所得税、增值税和其他税收政策方面制定了我国中小企业进行结构性减税的具体措施，并从中小企业本身和政府部门两种角度提出了保障中小企业结构性减税措施实施的对策和建议。本文为我国制定符合国民经济发展和中小企业现状的结构性减税措施提供了可借鉴的参考，对我国中小企业税收优惠政策的制定和实施具有一定的参考意义。
[Abstract]:After more than 30 years of development, small and medium-sized enterprises in China have become an important part of national economic activities. They have placed a large number of labor forces, provided more jobs, and contributed to regional economic development. However, with the deterioration of international economic environment and the slowdown of domestic economic development, SMEs are facing increasingly fierce competition at home and abroad. For small and medium-sized enterprises, the problem of financing difficulties is also more and more perplexing their development and growth. In the long-term development process, most of the small and medium-sized enterprises only pay attention to the increase of benefits and profits, and pay less attention to the management and operation of enterprises. Make small and medium-sized enterprises in the face of difficulties before more and more difficult to calm development. Under this background, China not only regards the structural tax reduction for small and medium-sized enterprises as an important method to deal with the global financial crisis, but also regards it as the need to improve the economic and tax structure. This paper first analyzes the meaning and characteristics of structural tax reduction, expounds the necessity of implementing structural tax reduction policy in China, and then analyzes the current development situation and various problems in the development of small and medium-sized enterprises in China. This paper discusses the preferential tax policy for SMEs and its existing problems in order to clarify the significance of structural tax reduction for SMEs. This paper puts forward the principles of establishing structural tax reduction measures to ensure the sustainable and healthy development of small and medium-sized enterprises in China, that is, the principle of reasonably defining the scope of small and medium-sized enterprises, following the principles of tax neutrality and tax regulation and control. The moderate principle of structural tax reduction policy. According to these three principles, the specific measures of structural tax reduction for small and medium-sized enterprises in China have been formulated from the aspects of enterprise income tax, value-added tax and other tax policies. The countermeasures and suggestions to protect the implementation of structural tax reduction measures for small and medium-sized enterprises are put forward from the two angles of SMEs themselves and government departments. This paper provides a reference for our country to formulate the structural tax reduction measures in line with the development of national economy and the status quo of small and medium-sized enterprises, and has certain reference significance for the formulation and implementation of preferential tax policies for small and medium-sized enterprises in our country.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.3

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