常熟市小微企业财税扶持问题研究

发布时间：2018-03-20 00:06

本文选题：常熟　切入点：小微企业　出处：《南京理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：小微企业对一个国家的经济发展具有十分重要的作用,对发展经济、增加就业、创新科技及巩固社会安定等方面具有战略性意义。小微企业在我国数量庞大,占全国企业总数约95%。根据统计数据显示,我国60%的GDP由中小企业创造,50%的税收由中小企业贡献,65%的发明专利由中小企业完成,超过80%的新产品由中小企业开发。但小微企业面临着生产成本增加、融资难、抗风险能力弱等问题,这些因素制约着小微企业的发展。小微企业的健康成长需要政府的帮助扶持,但一直以来,对小微企业的官方界定没有明确,导致政府的一些扶持政策都不能很好的落实,小微企业不能最大程度的享受优惠政策。近年来,政府对小微企业的发展越发重视,不断出台并完善各种扶持政策及措施,帮助小微企业发展。本文从财税扶持的角度,通过分析常熟市对小微企业的各项财税扶持措施,找出其存在问题,并借鉴发达国家先进经验,提出进一步完善常熟小微企业财税扶持的对策建议,包括推动上级加强小微企业相关法律体系建设;扩大财政资金规模并提高其使用效率;加大对小微企业的融资支持力度;完善科技型小微企业发展扶持政策;注重政策延续性;扩大小微企业税收优惠范围;建立健全扶持小微企业的政府采购制度。
[Abstract]:Small and micro enterprises play a very important role in the economic development of a country. They are of strategic significance in developing the economy, increasing employment, innovating science and technology, and consolidating social stability. Accounting for about 95% of the total number of enterprises in China. According to statistical data, 50% of the GDP in our country is created by small and medium-sized enterprises (SMEs), and 65% of the total number of invention patents contributed by small and medium-sized enterprises (SMEs) are accomplished by small and medium-sized enterprises. More than 80% of the new products are developed by small and medium-sized enterprises. But small and micro enterprises are faced with such problems as increased production costs, difficult financing, and weak ability to resist risks. These factors restrict the development of small and micro enterprises. The healthy growth of small and micro enterprises needs the help and support of the government. However, the official definition of small and micro enterprises has not been clearly defined, which has led to the lack of good implementation of some government support policies. In recent years, the government has paid more and more attention to the development of small and micro enterprises, and continuously introduced and improved various supporting policies and measures to help the development of small and micro enterprises. Based on the analysis of various financial and tax support measures for small and micro enterprises in Changshu City, this paper finds out the existing problems, and draws lessons from the advanced experiences of developed countries, and puts forward some countermeasures and suggestions to further improve the financial and tax support for small and micro enterprises in Changshu. It includes promoting higher authorities to strengthen the construction of relevant legal system of small and micro enterprises; expanding the scale of financial funds and improving their use efficiency; increasing the financing support for small and micro enterprises; perfecting the supporting policies for the development of science and technology small and micro enterprises; paying attention to the continuity of policies; Expand the scope of tax incentives for small and micro enterprises; establish and improve the government procurement system to support small and micro enterprises.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.3;F812.7

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