结构性减税政策对小微企业发展影响的实证研究

发布时间：2018-12-14 17:13

【摘要】：当前，我国小微企业的数量已经超出了3000多万户，在全国企业总数中占据了96%以上，众多小微企业所创造的最终产品和价值在国内生产总值中的比重占据了60%左右。然而，近些年，大部分小微企业停产、甚至倒闭的现象频频出现，，究其原因，大部分都是因为不断上涨的劳动力价格与原材料价格，以及税收负担过重、企业手头上可以运用的流动资金较少，而且获得资金的途径较为狭窄，使得大部分小微企业的经营状况越发的困难，从而导致部分行业的小微企业发生大面积亏损，而另外一些状况比较严重的小微企业则直接面临倒闭的风险。大部分的专业人士认为，羁绊小微企业发展壮大的重要原因主要还是过于沉重的税收负担。当前的小微企业面临着资金短缺、融资困难的问题，如果国家此时能够给予这些小微企业相应的税收优惠，减少他们的税收支出，那么，小微企业的资金困境在一定程度就可以得到缓解。为了促进我国实体经济的发展，打牢社会主义经济发展的基础，2012年的政府工作报告指出要进一步完善和推进结构性减税政策，让企业切实得到减税的实惠。那么，结构性减税政策有没有为小微企业带来福音？结构性减税在实施的过程中还存在什么问题？该如何解决这些问题？本文就是针对上述问题对结构性减税的实施现状以及对小微企业的影响进行了分析探讨。
[Abstract]:At present, the number of small and micro enterprises in China has exceeded more than 30 million households, accounting for more than 96% of the total number of enterprises in the country, and the final product and value created by many small and micro enterprises account for about 60% of the gross domestic product (GDP). However, in recent years, most of the small and micro enterprises have shut down or even closed down frequently, mostly because of rising labor and raw material prices, as well as excessive tax burden. The working capital that enterprises can use on hand is less, and the way of obtaining funds is relatively narrow, which makes the operating conditions of most small and micro enterprises more difficult, thus leading to large area losses of small and micro enterprises in some industries. And other more serious small and micro-enterprises are directly facing the risk of bankruptcy. Most professionals believe that the main reason for the growth of small and micro-enterprises is too heavy tax burden. The current small and micro enterprises are facing the problems of capital shortage and financing difficulties. If the state can give these small and micro enterprises corresponding tax incentives at this time, and reduce their tax expenditure, then, The financial distress of small and micro enterprises can be alleviated to a certain extent. In order to promote the development of China's real economy and lay a solid foundation for the development of socialist economy, the 2012 government work report pointed out that it is necessary to further improve and promote the structural tax reduction policy so that enterprises can actually get the benefits of tax reduction. So are structural tax cuts a boon for small and micro businesses? What are the problems in the implementation of structural tax cuts? How can these problems be solved? In this paper, the implementation of structural tax reduction and the impact on small and micro enterprises are analyzed and discussed.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.3

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