A地区小微企业的税收优惠政策研究

发布时间：2018-06-21 00:43

本文选题：A地区小微企业 + 税收优惠政策　；参考：《安徽工业大学》2017年硕士论文

【摘要】：近年来,我国小微企业在市场中日趋活跃,不管是在促进经济发展,还是带动就业上都发挥了不可替代的作用,已然成了目前市场经济发展中一股不可小觑的力量。但是,面临着日益严峻的市场竞争形势,小微企业显然成了一股弱势力量,和大中型企业相比较起来,显得十分薄弱,加之我国经济环境的特殊性,更使得小微企业的发展面临着严重税负。为了更好的带动小微企业发展,我国也相继出台了各种对其扶持的政策,税收优惠则是所有扶持政策中的一项关键。基于此,本文以A地区为例,对小微企业税收优惠政策展开探索,根据该地区的产业特点,结合调查数据和营改增后的一些政策变化,对小微企业税收优惠政策的现况及目前仍然存在的问题进行阐述。对怎样进一步优化税收优惠政策展开了系统的分析,使得传统优惠政策中出现的散乱问题得到解决。通过本文的研究,希望能够在丰富小微企业税收优惠政策理论研究的基础上,拓展小微企业的税收优惠体系,通过提出相对完善的税收优惠措施,帮助解决这些企业面临的困境。
[Abstract]:In recent years, small and micro enterprises in our country are becoming more and more active in the market. Both in promoting economic development and promoting employment, they have played an irreplaceable role, which has become a force that can not be underestimated in the development of market economy. However, in the face of increasingly severe market competition, small and micro enterprises have obviously become a weak force. Compared with large and medium-sized enterprises, they are very weak, coupled with the particularity of our country's economic environment. The development of small and micro enterprises is facing a serious tax burden. In order to better promote the development of small and micro enterprises, China has also introduced a variety of policies to support them, tax incentives are the key to all the supporting policies. Based on this, this paper takes area A as an example to explore the preferential tax policy of small and micro enterprises. According to the industrial characteristics of this area, combined with the survey data and some policy changes after the increase of business reform, This paper expounds the current situation and existing problems of tax preferential policies for small and micro enterprises. A systematic analysis of how to further optimize the preferential tax policy has been carried out to solve the scattered problems in the traditional preferential policies. Through the research of this paper, we hope to expand the tax preferential system of small and micro enterprises on the basis of enriching the theoretical research of tax preferential policies for small and micro enterprises, and propose relatively perfect tax preferential measures. Help solve the difficulties faced by these enterprises.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F276.3

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