税收优惠政策促进小微企业就业的效应分析

发布时间：2018-09-04 20:21

【摘要】：小微企业在稳定社会发展、促进经济增长、扩大社会就业、促进技术创新、繁荣商品市场和满足人民群众需求等方面,发挥着极为重要的作用。但是,小微企业因为受到了许多因素的限制,在激烈的市场竞争环境中处于一种相对弱势地位,例如市场竞争力量较为薄弱,生存空间比较狭小。并在企业的发展过程中暴露出一些深层次的问题,如技术水平落后,劳动生产率低下,科技创新能力不足,融资渠道不顺畅,容易受到市场经济波动的影响等。所存在的这些问题,在一定的程度上阻碍了小微企业的持续发展。为了缓解小微企业生存的压力,发挥其竞争的优势,进而激发小微企业发展的活力,实现产业的优化升级,国家通过实施一系列的扶持政策为小微企业减负,比如说扩大政策覆盖范围、增值税转型改革、制定新企业所得税法、推进“营改增”等。然而,扶持政策到底对小微企业有多大的影响?仍是摆在我们面前的一个重要课题,值得我们进一步研究。本文旨在根据现有的税收理论,挖掘小微企业的理论内涵,通过对我国小微企业现行税收优惠政策的解读和对现阶段小微企业总体情况进行分析,进而了解国家税收政策影响下的小微企业的就业情况。文章首先对小微企业的概念、划行标准进行明确的界定。其次,介绍与小微企业发展所相关的理论基础。再次,对税收减免和政策变化进行阐述。接下来,为了理解税收政策对小微企业的作用机制,文中利用相关经济数据,通过比较分析法,分别从不同的地区、不同行业和不同产业来分析税收优惠政策促进小微企业就业的效应。然后,对本文进行总结。结论表明,我国税收优惠政策的颁布与实施,推动了小微企业的发展,促进了小微企业的就业。最后,提出完善我国小微企业税收政策的建议。
[Abstract]:Small and micro enterprises play an extremely important role in stabilizing social development, promoting economic growth, expanding social employment, promoting technological innovation, prospering the commodity market and meeting the needs of the people. However, because of the limitation of many factors, small and micro enterprises are in a relatively weak position in the fierce market competition environment, for example, the market competition power is relatively weak, and the living space is relatively narrow. Some deep-seated problems are exposed in the process of enterprise development, such as backward technical level, low labor productivity, insufficient scientific and technological innovation ability, unsmooth financing channels, and easy to be influenced by market economic fluctuations, and so on. These problems, to a certain extent, hinder the sustainable development of small and micro enterprises. In order to alleviate the pressure of survival of small and micro enterprises, exert their competitive advantages, stimulate the vitality of the development of small and micro enterprises, and realize the optimization and upgrading of industries, the state reduces the burden on small and micro enterprises by implementing a series of supporting policies. For example, expand policy coverage, value-added tax reform, the development of new corporate income tax law, promote "business reform and increase." However, how much impact of enabling policies on small and micro enterprises? It is still an important subject in front of us and deserves our further study. According to the existing tax theory, this paper aims to excavate the theoretical connotation of small and micro enterprises, through the interpretation of the current tax preferential policies of small and micro enterprises in China and the analysis of the overall situation of small and micro enterprises at this stage. Then we can understand the employment situation of small and micro enterprises under the influence of national tax policy. Firstly, this paper defines the concept of small and micro enterprises and defines the standard clearly. Secondly, it introduces the theoretical basis related to the development of small and micro enterprises. Thirdly, the tax relief and policy changes are expounded. Next, in order to understand the mechanism of tax policy on small and micro enterprises, this paper uses relevant economic data, through comparative analysis, from different regions, Different industries and industries to analyze the tax incentives to promote small and micro-enterprise employment effect. Then, this paper is summarized. The conclusion shows that the promulgation and implementation of tax preferential policies in China have promoted the development of small and micro enterprises and promoted the employment of small and micro enterprises. Finally, some suggestions are put forward to improve the tax policy of small and micro enterprises in China.
【学位授予单位】：湖南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F276.3;F249.2

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