A市小微企业税负研究

发布时间：2018-05-18 01:39

本文选题：小微企业 + 税收负担　；参考：《广东工业大学》2014年硕士论文

【摘要】：作为国家实现宏观经济调控、市场监管、公共服务的主要工具,税收渗透到我们生活的方方面面,牵动着每位纳税人的神经。作为税制改革和税收政策的“核心”,确定合理的税负水平,制定科学的税收政策,对实现政府宏观经济目标,维持经济的持续健康发展具有重要意义。小微企业在促进市场合理竞争、增强市场活力、繁荣市场经济、解决就业问题方面发挥了至关重要的作用。小微企业是经济转型、产业升级的核心动力,未来中国要保持又稳又快的经济增长速度,需要小微企业发挥作用。但是目前小微企业的发展受到多重因素的限制,已成为近几年经济领域的热门话题,重税负就是主要因素之一。本文通过对A市小微企业的问卷调查,研究小微企业税负状况,并提出了减轻企业税负的几条建议,以期能为切实减轻企业、特别是小微企业的税负提供参考。本课题的内容大体上分为以下几个部分：第一部分为绪论,阐述文章研究背景、意义、研究内容与文章结构、研究方法、文献综述等；第二部分是相关定义：包括小微企业的界定、特征阐述,及小微企业在经济发展中的地位以及面临的困境；对税收负担定义及阐述其衡量指标,并建立适合小微企业的税负衡量指标；第三部分调查A市小微企业的实际税额、营业收入等数据,将整理的数据与第二部分的指标体系相结合,分析企业整体税额与实收资本、实收资本和利润总额间的相关性；计算小微企业各税种、流转税、所得税、“国税”、“地税”、总体税负,并比较A市小微企业与大中企业的税负,了解到小微企业税负现状偏重；第四部分剖析小微企业的税负重的原因,为下文提建议奠定基础；第五部分是针对A市小微企业税负现况,提出若干促进小微企业可持续发展和经济转型的建议；最后做出总结,指出研究的局限之处。文章研究整体税额与实收资本、实收资本和利润总额间的相关性；通过比较A市小微企业税负和同一地区大中企业的税负,揭示小微企业虽然税额绝对值较小,但是税负相对偏高的现状,需要减轻税收负担。文章立足点是小微企业,希望所做分析具有参考意义。
[Abstract]:As the main tool of macroeconomic regulation and control, market regulation and public service, tax revenue permeates every aspect of our life and affects every taxpayer's nerve. As the "core" of tax system reform and tax policy, it is of great significance to determine the reasonable tax burden level and formulate scientific tax policy to realize the goal of macro economy of the government and maintain the sustained and healthy development of the economy. Small and micro enterprises play an important role in promoting reasonable market competition, enhancing market vitality, prospering market economy and solving employment problems. Small and micro enterprises are the core driving force of economic transformation and industrial upgrading. In order to maintain a stable and fast economic growth rate in the future, small and micro enterprises need to play a role. However, the development of small and micro enterprises is restricted by many factors, which has become a hot topic in the field of economy in recent years, and the heavy tax burden is one of the main factors. Based on the questionnaire survey of small and micro enterprises in A city, this paper studies the tax burden of small and micro enterprises, and puts forward some suggestions to lighten the tax burden of enterprises, so as to provide a reference for reducing the tax burden of enterprises, especially small and micro enterprises. The content of this topic is divided into the following parts: the first part is the introduction, expounding the research background, significance, research content and structure, research methods, literature review and so on; The second part is the relevant definitions: including the definition of small and micro enterprises, characteristics, and the status of small and micro enterprises in economic development as well as the difficulties they face; the definition of tax burden and its measurement indicators. The third part investigates the actual tax amount, operating income and other data of small and micro enterprises in A city, combines the collected data with the index system of the second part, and analyzes the overall tax amount of the enterprise and the paid-in capital. Calculate the taxes, turnover tax, income tax, "state tax", "local tax", total tax burden of small and medium-sized enterprises, and compare the tax burden between small and medium-sized enterprises in A city. The fourth part analyzes the reasons of the tax burden of small and micro enterprises, which lays the foundation for the following suggestions; the fifth part is aimed at the tax burden of small and micro enterprises in A city. Some suggestions for promoting the sustainable development and economic transformation of small and micro enterprises are put forward. Finally, the limitations of the research are pointed out. By comparing the tax burden of small and micro enterprises in A city with the tax burden of large and medium enterprises in the same area, the paper reveals that the absolute value of tax amount of small and micro enterprises is relatively small. But the tax burden is relatively high, need to reduce the tax burden. This article is based on small and micro enterprises, hoping that the analysis has reference significance.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275.4

【相似文献】