小微企业组织形式及其所得税政策之优化
发布时间：2019-05-27 09:50
【摘要】：小微企业在推动我国社会经济发展过程中发挥着日益重要的作用。我国相继出台了一系列扶持小微企业发展的财税政策,然而现阶段,小微企业的所得税优惠政策还仅限于缴纳企业所得税的法人型小型微利企业,对于缴纳个人所得税的个体工商户、个人独资企业和合伙企业等非法人型的小微企业缺乏考虑。本文对小微企业所得税存在的问题进行分析,并提出扩大小微企业所得税税收优惠幅度和范围、完善适合非法人型小微企业的所得税优惠制度等具体建议。
[Abstract]:Small and micro enterprises are playing an increasingly important role in promoting the social and economic development of our country. China has issued a series of fiscal and tax policies to support the development of small and micro enterprises one after another. however, at this stage, the preferential income tax policies of small and micro enterprises are limited to the legal person type small micro profit enterprises that pay enterprise income tax. There is a lack of consideration for illegal small and micro enterprises, such as individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises, which pay personal income tax. This paper analyzes the problems existing in the income tax of small and micro enterprises, and puts forward some concrete suggestions, such as expanding the scope and scope of tax preference of income tax of small and micro enterprises, and perfecting the preferential system of income tax suitable for non-legal small and micro enterprises.
【作者单位】： 首都经济贸易大学会计学院;
【基金】：教育部人文社会科学研究规划基金项目“会计准则变迁、盈余持续性与市场定价研究”(项目编号:13YJA790031)的阶段研究成果
【分类号】：F276.3;F272.9;F812.42
[Abstract]:Small and micro enterprises are playing an increasingly important role in promoting the social and economic development of our country. China has issued a series of fiscal and tax policies to support the development of small and micro enterprises one after another. however, at this stage, the preferential income tax policies of small and micro enterprises are limited to the legal person type small micro profit enterprises that pay enterprise income tax. There is a lack of consideration for illegal small and micro enterprises, such as individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises, which pay personal income tax. This paper analyzes the problems existing in the income tax of small and micro enterprises, and puts forward some concrete suggestions, such as expanding the scope and scope of tax preference of income tax of small and micro enterprises, and perfecting the preferential system of income tax suitable for non-legal small and micro enterprises.
【作者单位】： 首都经济贸易大学会计学院;
【基金】：教育部人文社会科学研究规划基金项目“会计准则变迁、盈余持续性与市场定价研究”(项目编号:13YJA790031)的阶段研究成果
【分类号】：F276.3;F272.9;F812.42
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4 周s，
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