小微企业税源培育的政策研究——以哈尔滨市为例

发布时间：2017-12-27 04:17

本文关键词：小微企业税源培育的政策研究——以哈尔滨市为例　出处：《学习与探索》2016年10期 　论文类型：期刊论文

【摘要】：小微企业是对地方经济发展的有益补充、创业创新的重要载体、财税增收的主要源泉。以哈尔滨市为例,其小微企业存在税费优惠政策不尽合理、税源培育配套政策较少、纳税服务水平急需提升和税源监管机制有待完善等问题。故此,应优化城市经济区的产业布局、支持小微企业自主品牌建设、扶持科技创新型小微企业发展,以优化小微企业产业结构布局;提高财政资金使用效率、扩大政府采购覆盖范围、继续加大财政补贴力度,以强化小微企业财政政策扶持;逐步降低企业税收负担、明确税收优惠政策导向、清费正税降低税外负担,以完善小微企业税费优惠政策;积极拓宽企业融资渠道、支持创投等行业发展、完善企业信贷创新机制,以加大对小微企业融资支持力度。
[Abstract]:Small and micro enterprises are the important source of beneficial supplement to the development of local economy, the important carrier of pioneering and innovation, and the main source of income and tax increase. Taking Harbin as an example, the tax and fee preferential policies of small and micro businesses are not reasonable, there are few supporting policies for tax sources, the urgent need to raise the level of tax service and the need to improve the regulatory mechanism of tax sources. Therefore, we should optimize the City Economic Zone industrial layout, support Small and micro businesses own brand building, support scientific and technological innovation Small and micro businesses development, to optimize the industrial structure layout Small and micro businesses; improve the utilization efficiency of financial funds, expanding the coverage of government procurement, continue to increase financial subsidies, to strengthen fiscal policy to support Small and micro businesses enterprise; gradually reduce the tax burden, clear guidance, preferential tax policies to reduce the tax clearance fee tax burden, in order to improve the Small and micro businesses tax preferential policies; and actively expand the financing channels for enterprises, to support the venture capital industry development, improve the enterprise credit innovation mechanism, in order to increase the Small and micro businesses financing support.
【作者单位】：哈尔滨商业大学财政与公共管理学院;
【基金】：国家社会科学基金项目“区域经济协调发展的财税政策创新与机制研究”(14BJY003) 哈尔滨市委、市政府研究课题
【分类号】：F812.42;F276.3
【正文快照】： 支持小微企业发展是国家经济发展的重要战略,是经济发展的有益补充、创新创业的重要载体和税源培育的主要源泉。李克强在2015年《政府工作报告》中提出,实行定向减税、加大财政金融支持力度,切实解决小微企业融资难融资贵、生产经营困难、发展方式粗放、创新能力不足等问题,打

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