关于小型微利企业税收效率原则的思考
发布时间：2019-02-13 14:23
【摘要】：小微企业是我国国民经济和社会发展的重要力量,在市场经济中扮演着不可或缺的角色。近年来国家对小微企业给予了高度的重视,无论是税收政策还是就业政策等;而每一次针对小微企业所制定的税收政策背后,无不体现着税收"效率和公平"的思想。亚当·斯密的赋税原则、供给学派的拉弗曲线等税收效率思想,仍然是指导我们制定税收政策的重要原则。以此为指导,不断激发小微企业的活力,促进其一步步地朝着健康、有序的方向发展,进而为国民经济发展做出不可忽视的贡献。
[Abstract]:Small and micro enterprises play an indispensable role in the market economy as an important force in the development of our national economy and society. In recent years, the state has attached great importance to small and micro enterprises, no matter the tax policy or employment policy, and every tax policy for small and micro enterprises behind the tax policy, all reflect the tax revenue "efficiency and fairness" thought. Adam Smith's tax principle and supply-school 's Lafer curve are still important principles to guide us to formulate tax policy. Guided by this, small and micro enterprises are constantly stimulated and promoted to develop in a healthy and orderly way step by step, thus making unnegligible contributions to the development of the national economy.
【作者单位】： 吉林大学经济学院;
【分类号】：F812.42
本文编号：2421640
[Abstract]:Small and micro enterprises play an indispensable role in the market economy as an important force in the development of our national economy and society. In recent years, the state has attached great importance to small and micro enterprises, no matter the tax policy or employment policy, and every tax policy for small and micro enterprises behind the tax policy, all reflect the tax revenue "efficiency and fairness" thought. Adam Smith's tax principle and supply-school 's Lafer curve are still important principles to guide us to formulate tax policy. Guided by this, small and micro enterprises are constantly stimulated and promoted to develop in a healthy and orderly way step by step, thus making unnegligible contributions to the development of the national economy.
【作者单位】： 吉林大学经济学院;
【分类号】：F812.42
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1 饶爱民;关于税收效率原则的思考[J];财金贸易;1998年02期
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3 张恒森;山区应按经济区域设置地税机构[J];福建税务;1998年07期
4 ;[J];;年期
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