“营改增”对中小企业的影响研究

发布时间：2018-09-07 08:50

【摘要】：中小企业在国民经济发展中具有重要作用,在世界各国经济发展中都占举足轻重的地位。2013年,我国中小企业的数量占全国全部企业数量99%以上,创造出总GDP的60%左右,贡献出全国就业岗位80%1,因此大力支持和发展中小企业具有非常重要的战略意义。本文的研究目的主要是研究“营改增”政策对中小企业的发展有什么样的影响效果,以及如何完善该政策以支持中小企业的发展。笔者首先阐述了有关的文献和理论,界定了中小企业的概念,分析了“营改增”对中小企业的具体影响机制和途径,然后通过实证和案例分析的方式分别研究了“营改增”对中小企业税负和自主创新的影响效果,同时也分析了“营改增”对中小企业的其他影响,包括中小企业的税制结构、财务预算、成本和价格等方面。最后针对“营改增”政策所存在的问题,如部分中小企业出现税负不减反增的现象等,提出了一些政策建议,包括“营改增”深入推行的建议,如对部分税负增加的行业按照税负平衡点重新调整税率；随着纳税业务的电子信息化,择机取消小规模纳税人制度；完善税收征管制度,调整中央和地方税收分享体系等；也包括与支持中小企业发展和“营改增”政策相配套的其他政策建议,如建立和完善中小企业法,建立中小企业的专门行政管理机构和支持中小企业融资和信用担保的金融机构,合理制定税收优惠制度和财政补贴制度等。
[Abstract]:Small and medium-sized enterprises play an important role in the development of national economy and play an important role in the economic development of all countries in the world. In 2013, the number of small and medium-sized enterprises in China accounted for more than 99% of the total number of enterprises in China, creating about 60% of the total GDP. Contribute to the national employment position 801, so vigorously supporting and developing small and medium-sized enterprises have very important strategic significance. The purpose of this paper is to study the effect of the policy on the development of small and medium-sized enterprises and how to improve the policy to support the development of small and medium-sized enterprises. Firstly, the author expounds the relevant literature and theories, defines the concept of small and medium-sized enterprises, and analyzes the specific influence mechanism and approaches of "business reform and increase" on small and medium-sized enterprises. Then, through empirical and case studies, this paper studies the impact of "business reform and increase" on the tax burden and independent innovation of SMEs, and also analyzes the other effects of "business reform and increase" on SMEs, including the tax structure of SMEs. Financial budget, cost and price, etc. Finally, in view of the problems existing in the policy of "business reform and increase", such as the phenomenon of increasing tax burden in some small and medium-sized enterprises, this paper puts forward some policy suggestions, including the suggestion of "reform and increase of business operation" to be carried out in depth. For example, the tax rate should be readjusted according to the balance point of tax burden; with the electronic information of tax business, the small-scale tax payer system should be abolished, the tax collection and management system should be perfected, the central and local tax sharing system should be adjusted, and so on. It also includes other policy recommendations, such as the Law on the Establishment and improvement of small and Medium-Sized Enterprises, which are complementary to policies to support the development of small and medium-sized enterprises and to "restructure" them, We should set up special administrative agencies for small and medium-sized enterprises and financial institutions to support financing and credit guarantee of small and medium-sized enterprises, and rationally formulate preferential tax system and financial subsidy system, etc.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.3

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