小微企业减税与补贴政策比较分析
发布时间：2018-08-01 18:23
【摘要】：扶持小微企业发展到底是应该采取减税政策还是补贴政策,一直是我们争论的问题。从理论上讲,减税政策比补贴政策效果更加明显,审查程序更为宽松,更有利于营造公平的竞争环境;而补贴政策比减税政策更适用于扶持欠发达地区企业发展,容易作适度调整。近年来,我国为扶持小微企业发展,出台了一系列财税政策,但是仍存在问题,有待进一步完善。
[Abstract]:Whether to support the development of small and micro-enterprises should be tax cuts or subsidies, has been our debate. Theoretically, tax cuts are more effective than subsidy policies, and the review process is more relaxed, which is more conducive to creating a level playing field for competition, while subsidy policies are more suitable for supporting the development of enterprises in less developed regions than tax cuts. It is easy to adjust moderately. In recent years, in order to support the development of small and micro enterprises, China has issued a series of fiscal and taxation policies, but there are still some problems, which need to be further improved.
【作者单位】： 广西大学中国—东盟研究院;
【基金】：广西大学中国—东盟研究院长江学者和创新团队计划资助项目“税收协定对FDI的影响——基于中国—东盟的经验数据”(项目编号:BG201413)的阶段性成果
【分类号】：F812.42;F276.3
本文编号：2158447
[Abstract]:Whether to support the development of small and micro-enterprises should be tax cuts or subsidies, has been our debate. Theoretically, tax cuts are more effective than subsidy policies, and the review process is more relaxed, which is more conducive to creating a level playing field for competition, while subsidy policies are more suitable for supporting the development of enterprises in less developed regions than tax cuts. It is easy to adjust moderately. In recent years, in order to support the development of small and micro enterprises, China has issued a series of fiscal and taxation policies, but there are still some problems, which need to be further improved.
【作者单位】： 广西大学中国—东盟研究院;
【基金】：广西大学中国—东盟研究院长江学者和创新团队计划资助项目“税收协定对FDI的影响——基于中国—东盟的经验数据”(项目编号:BG201413)的阶段性成果
【分类号】：F812.42;F276.3
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