小微企业税收优惠政策效应分析及优化路径研究

发布时间：2018-06-13 07:36

本文选题：小微企业 + 税收优惠　；参考：《江西财经大学》2017年硕士论文

【摘要】：小微企业是一股重要的力量,不断地活跃在国民经济的各个领域中。它是重要的经济主体,为国家作出了很大的贡献,同时它的蓬勃发展也带来了社会稳定的积极效应。如果把国民经济比作一座大厦,具有垄断优势和把握着国家经济发展方向的大中型企业无疑是大厦的钢筋结构、坚强支柱,数量庞大的小微企业则是楼宇的砖瓦。根据“十三五”规划纲要,国家未来几年发展战略的实现都将离不开社会各个个体的努力和奋斗,小微企业的发展将对“十三五”规划目标的实现产生重要影响。因此,最近几年国家领导人注意到小微企业的蓬勃发展并给予较高的关注度和支持力度。一些会议报告精神体现出了支持小微企业的必要性,例如十八大的会议报告,这次会议报告特别指出要大力支持科技型的小微企业。宏观经济受到税收环境的影响,而税收环境好坏取决于政府出台的政策。在这样的环境下,小微企业的发展难独善其身。近年来,李克强总理在国务院会议上也多次强调支持小微企业的发展,鼓励创业创新,确定进一步减税降费的措施。税收优惠政策是一种可以降低税负的工具,国家相关部门经常应用它来履行一定的政府职能。出台的一系列优惠政策,体现的是政府关注度。这些政策积极作用于小微企业,小微企业现状得到了改善,但是政策也存在一定的不足。因此,本文对这些税收优惠政策研究是很有意义的,包括理论得以实践应用和具有一定的学术研究价值和意义。对小微企业税收优惠政策的研究,有必要全面、深入地进行。因此,本文将这些政策作为研究对象。通过查阅相关文献资料,在研究国内外小微企业界定标准的基础上,发现我国多个部门对小微企业的界定存在一定的差异。本文以政府干预论、税收激励理论和拉弗曲线等理论作为支撑,从微观和宏观两个方面分析税收政策促进小微企业发展的效应。在我国,蓬勃发展的小微企业面临着要缴纳较重的税费,招聘员工有一定困难等的问题。通过浏览国家税务局网站,对与小微企业相关的税收政策进行整理,概括出这些税收优惠政策存在缺乏系统性、稳定性与连续性,给予小微企业的优惠力度不够吸引力和优惠形式不够多样化等问题。本文以企业所得税为例,选取江西省南昌市部分小微企业发放问卷。调查税收优惠政策的执行情况、影响是此次调查需要了解的重点。通过了解并分析调查的数据,证明政策的有效执行给小微企业带来了很好的效应和作用。这次调查的结论就是小微企业在享受政策的情况下,税负减轻了。同时,从调查了解的情况来看政策存在诸如享受条件苛刻、繁琐的申请程序和优惠力度没有吸引力等问题。本文对这些问题进行了思考,认为有必要对这些优惠政策进行完善。知其不足,当见贤思齐。包括美国在内的一些发达国家,它们制定的小微企业税收优惠政策对小微企业发展起到了很大的帮助,我国可以适当进行借鉴。本文认为有必要对小微企业的税收政策进行整合,逐步形成体系,在此基础上放松政策限定标准,加大优惠力度,设置多样的税收优惠形式和加强政策的导向性等。此外,本文在配套措施方面,提出需要建立健全小微企业的法律支持体系,规范非税费用和合理运用财政补贴政策等五个建议。
[Abstract]:Small and micro enterprises are an important force and are constantly active in all fields of the national economy. It is an important economic subject and has made great contributions to the country. At the same time, its vigorous development has also brought the positive effect of social stability. If the national economy is compared to a big building, it has a monopoly advantage and a grasp of the national economy. The large and medium-sized enterprises with the direction of the exhibition are undoubtedly the steel structure of the building, the strong pillar and the huge small micro enterprises are the brick and tile of the building. According to the plan of "13th Five-Year", the realization of the development strategy of the country in the next few years will be inseparable from the efforts and efforts of all the individuals in the society. The development of the small and micro enterprises will be the goal of "13th Five-Year". In recent years, national leaders have noticed the flourishing development of small and micro enterprises and a higher level of attention and support. Some conference reports reflect the necessity of supporting small and micro enterprises, such as the eighteen major conference reports, which particularly point out that the small and technological type should be strongly supported. The macro economy is affected by the tax environment, and the tax environment is determined by the government's policy. In this environment, the development of small and micro enterprises is difficult to take advantage of. In recent years, Premier Li Keqiang has also stressed the support of the development of small and micro enterprises, encouraging the innovation of entrepreneurship and determining further tax reduction and reduction. The tax preferential policy is a tool to reduce the tax burden, and the relevant government departments often apply it to fulfill certain government functions. A series of preferential policies are introduced, which reflect the government's attention. These policies have actively played a role in small and micro enterprises, and the status of small and micro enterprises has been improved, but the policies also have some shortcomings. Therefore, the study of these preferential tax policies is of great significance, including the practical application of the theory and the value and significance of academic research. The study of preferential tax policies for small and micro enterprises is necessary and thorough. Therefore, this article is the research object. On the basis of the definition standard of small and micro enterprises at home and abroad, it is found that there are certain differences in the definition of small and micro enterprises in many sectors in China. Based on the theory of government intervention, tax incentive theory and laver curve, this paper analyzes the effect of tax policy on promoting the development of small and micro enterprises from two aspects of micro and macro aspects. The small micro enterprises are faced with the problem of paying heavier taxes and paying taxes and recruiting employees. Through browsing the national tax bureau website, the tax policies related to small and micro enterprises are collated, and these tax preferential policies are short of systematic, stable and continuous, and the preferential treatment for small and micro enterprises is not enough. This paper takes the enterprise income tax as an example to select some small and micro enterprises in Nanchang, Jiangxi Province, to investigate the implementation of tax preferential policies. The impact is the focus of the investigation. Through understanding and analyzing the data of the investigation, it is proved that the effective implementation of the policy to the small and micro enterprises The conclusion of the survey is that small and micro enterprises have reduced the tax burden when they enjoy the policy. At the same time, from the investigation and understanding of the situation, the policies exist such as the harsh conditions of enjoyment, the complicated application procedures and discounts. It is necessary to improve the preferential policies. When we know it is insufficient, the tax preferential policies of small and micro enterprises, including the developed countries including the United States, have played a great role in the development of small and micro enterprises, and we can learn from the tax policies of small and micro enterprises. On the basis of this, we should relax the standard of policy restriction, strengthen the preferential policy, set up various forms of preferential tax and strengthen the guidance of the policy. In addition, this paper puts forward five suggestions on establishing and perfecting the legal support system of small and micro enterprises, standardizing non tax expenses and rationally applying the policy of financial subsidy in the supporting measures.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

【参考文献】