翼城县小微企业税收优惠政策实施现状调查研究

发布时间：2018-04-29 19:57

本文选题：小微企业 + 税收优惠政策　；参考：《山西师范大学》2016年硕士论文

【摘要】：小微企业在市场经济的发展中起着非常重要的作用,它能够促进经济增长、增加就业、改善民生、鼓励科技创新,已经成为推动经济持续、健康、稳定发展的重要力量以及维护社会和谐稳定的重要因素。但是,小微企业在激烈的市场竞争中,面临着营销成本上升、工人工资增加过快、原材料价格上涨过快、税收负担过重等需要国家政策帮助才能逐渐解决的问题。基于此,国家出台了扶持小微企业发展的税收优惠政策,并取得了一定成效。然而,由于小微企业自身财务制度等管理制度不健全等限制因素,且由于现行的小微企业税收优惠政策法律性、系统性和公平性不足,优惠方式单一,优惠力度不够,吸收率和利用率不高,税收征管和纳税服务欠缺等因素的影响,致使小微企业税收优惠政策落实情况与预期效果存在一些差距,优惠政策制定的预期目的并没有完全实现。如何强化小微企业税收优惠政策的落实,提升政策效果,需要根据各地实际进行深入的调查研究。本文首先从小微企业的概念入手,比较了传统意义上的小微企业和税收意义上的小微企业的不同,对小微企业进行了概念界定,进而分析了小微企业的特点,以此引出了税收优惠政策促进小微企业发展的的必要性和理论依据。在此基础上对我国现行的主要的小微企业相关税收优惠政策进行了梳理,通过问卷调查的方式,对临汾市翼城县的小微企业经营状况及税收优惠政策的落实情况进行了调查,通过对结果的统计分析,结合相关政策,借鉴文献经验,从小微企业和税务机关征纳双方的角度出发,发现了小微企业税收优惠政策本身和政策的落实执行等方面存在的问题及成因,从问题出发提出了完善小微企业税收优惠政策的对策,以期更好的发挥税收杠杆的调节功能,促进小微企业健康有序发展。与此同时,将会促进我国税收体系的完善和税收制度的优化。
[Abstract]:Small and micro enterprises play a very important role in the development of the market economy. They can promote economic growth, increase employment, improve people's livelihood, encourage scientific and technological innovation, and have become a driving force for sustained and healthy economy. The important force of stable development and the important factor of maintaining social harmony and stability. However, in the fierce market competition, small and micro enterprises are faced with the problems of increasing marketing cost, increasing workers' wages too quickly, rising raw material prices too quickly, and overloading tax revenue to gradually solve the problems that need the help of national policies. Based on this, the government issued tax preferential policies to support the development of small and micro enterprises, and achieved certain results. However, due to the limited factors such as the unsound financial system of the small and micro enterprises, and the legal nature of the current tax preferential policies of the small and micro enterprises, the system and fairness are insufficient, the preferential mode is single, and the preferential intensity is not enough. The low absorptivity and utilization rate, the lack of tax collection and management and the lack of tax service have resulted in some differences between the implementation of preferential tax policy in small and micro enterprises and the expected effect, and the expected purpose of making preferential policy has not been fully realized. How to strengthen the implementation of the preferential tax policy for small and micro enterprises and improve the effect of the policy need to carry out in-depth investigation and study according to the actual situation. This paper begins with the concept of small and micro enterprises, compares the differences between the traditional and the tax sense, defines the concept of small and micro enterprises, and then analyzes the characteristics of small and micro enterprises. This leads to the necessity and theoretical basis of tax preferential policy to promote the development of small and micro enterprises. On this basis, the main related tax preferential policies of small and micro enterprises in our country are combed out, and the status of small and micro enterprises and the implementation of preferential tax policies in Yicheng County of Linfen City are investigated by questionnaire survey. Through the statistical analysis of the results, combined with the relevant policies, reference to the literature experience, from the point of view of small and micro enterprises and tax authorities, This paper finds out the problems and causes of the implementation and implementation of the tax preferential policies of the small and micro enterprises, and puts forward the countermeasures to perfect the preferential tax policies of the small and micro enterprises in order to give full play to the regulating function of the tax lever. To promote the healthy and orderly development of small and micro enterprises. At the same time, it will promote the perfection of tax system and the optimization of tax system.
【学位授予单位】：山西师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F276.3;F275

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