越南中小企业的税收政策完善研究

发布时间：2018-05-06 02:08

  本文选题：越南 + 税务政策　； 参考：《昆明理工大学》2017年硕士论文

【摘要】：中小企业在全球经济体中扮演着重要角色,占世界企业总数的96%,对发展经济和解决就业起着关键性作用。在越南,中小企业占企业总数的97%,所使用的劳动力数量超过越南劳动年龄人口总数的50%。越南中小企业贡献了 47%的GDP和40%的国家预算,是现今支撑越南经济发展的一个重要因素。鉴于中小企业在经济发展中所起的重要作用,各国政府对中小企业的发展给予了高度重视,并且从各个方面提供了必要的扶持和帮助。很多发展中国家也很早就为中小企业的发展提供了帮助,并取得了一定成功。根据发展中国家的经验,各国政府需从以下两方面扶持中小企业:财务和非财务。中小企业虽然具有一定的优势,例如容易创业、灵活性强、更易发挥传统产品的优势等等。但是,他们也受到很多限制,例如规模小、管理水平不足、员工素质低、技术落后、更难借进投资资本等等。因此,中小企业在发展时非常需要来自国家层面的帮助和扶持。对此,越南政府已经制定了扶持越南中小企业的相关规定(56/2009/ND-CP),并提出了一系列政策措施,例如财务扶持、土地扶持、技术转换扶持、扩大市场扶持、信息支持以及人力发展扶持等。一家企业的营运资本主要来源于自有资金和借款。由于中小企业借款时会遇到许多困难,或很难获得带有优惠的借款,所以中小企业主要依靠的是自有资金。自有资金中很重要的一个部分是最后利润,只有获得最后利润,才能增加中小企业的营运资本。可当企业获得利润后必须交税,所以站在企业利益角度来看,减少企业的税务压力是扶持企业发展的重要措施之一。现今世界很多国家也已经或者正在建立完善的税务系统用以扶持中小企业的发展。目前,越南政府对中小企业在税务政策方面提供的帮助仅是短期措施,尚缺少长期政策。因此越南中小企业在发展中遇到了很多阻碍。2013年,在世界银行(WB)经营环境排名中,越南在189个国家中位列第99;税务方面,越南的排名下降了 11位,从第138/183名落到第149/189名。越南企业需要将三分之一的月工作时间(相当于每年872个小时),用于遵守税务政策方面,这个问题对中小企业影响最大。因此完善越南的税务政策以扶持和帮助企业尤其是中小企业的发展是越南现在面临的重要问题。
[Abstract]:Small and medium-sized enterprises play an important role in the global economy, accounting for 96% of the total number of enterprises in the world, and play a key role in the development of the economy and the solution of employment. In Vietnam, SMEs make up 97% of the total number of enterprises, using more than 50% of Vietnam's working-age population. Vietnam's SMEs contribute 47% of GDP and 40% of state budget, which is an important factor to support Vietnam's economic development. In view of the important role of small and medium-sized enterprises in economic development, the governments of various countries have attached great importance to the development of small and medium-sized enterprises, and provided necessary support and help from various aspects. Many developing countries have also provided help for the development of small and medium-sized enterprises early, and have achieved certain success. Based on the experience of developing countries, governments need to support SMEs in two ways: financial and non-financial. Although SMEs have certain advantages, such as easy to start a business, flexible, more easy to play to the advantages of traditional products, and so on. However, they are also subject to many restrictions, such as small scale, inadequate management, low quality of staff, backward technology, more difficult to borrow investment capital and so on. Therefore, small and medium-sized enterprises in the development of the need for assistance and support from the national level. In response, the Vietnamese government has formulated relevant regulations to support small and medium-sized enterprises in Vietnam / 56 / 2009 / ND-CPN, and has proposed a series of policy measures, such as financial support, land support, technology transfer support, and expanding market support. Information support and human development support. The working capital of an enterprise mainly comes from its own funds and loans. Because SMEs will encounter many difficulties in borrowing, or difficult to obtain loans with concessions, SMEs mainly rely on their own funds. A very important part of its own capital is the final profit, which can increase the working capital of small and medium-sized enterprises. But when enterprises make profits they have to pay tax, so from the angle of enterprise interests, reducing the tax pressure is one of the important measures to support the development of enterprises. Nowadays, many countries in the world have established or are establishing perfect tax systems to support the development of small and medium-sized enterprises. At present, the Vietnamese government to help SMEs in tax policy is only a short-term measure, the lack of a long-term policy. In 2013, Vietnam ranked 99th out of 189 countries in the World Bank's ranking of operating environments; in tax terms, Vietnam dropped 11 places, from 13883 to 149r189. Vietnamese companies need to work 1/3 hours a month (equivalent to 872 hours a year) to comply with tax policy, a problem that has the biggest impact on small and medium-sized enterprises. Therefore, improving Vietnam's tax policy to support and help the development of enterprises, especially small and medium-sized enterprises, is an important issue facing Vietnam.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F279.333;F275.4;F811.4
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本文编号：1850294