红安县小型微利企业所得税优惠政策实施情况研究

发布时间：2018-06-21 23:01

本文选题：红安县 + 小型微利企业　；参考：《云南财经大学》2017年硕士论文

【摘要】：近些年来,小型微利企业已经发展成为社会经济发展的一股重要力量,在促就业、稳增长、求创新等方面发挥着不可替代的作用。在现有企业规模中,小型微利企业的数量占据着大多数。毋庸置疑,只有小型微利企业能够健康发展才能同时促进我国经济的进一步可持续发展。从大的方面来说,小型微利企业它是实现社会经济稳定的重要支撑点与落脚点。从小的视角出发,小型微利企业也是县域经济发展的关键点。2016年是全面推进“营改增”之年,税源呈缩减趋势新增税源较缺乏,小型微利企业已经成为县域经济的主体。可以说在地方经济发展中特别是县域经济中,小型微利企业发挥着比较大的推动作用。因此,国家从多方面给予了优惠政策以支持小型微利企业的发展。而税收激励政策作为政策支持当中的一项举措,对小型微利企业的发展来说无疑是创造了一个相对宽松的环境。其中,企业所得税作为小型微利企业主要的税收负担之一,国家出台的一系列小型微利企业所得税优惠政策对其发展意义重大。以下几个方面是本文的主要研究内容:首先经过查找阅读文献资料,介绍关于小型微利企业生存发展现状;梳理我国小型微利企业税收优惠政策的具体内容;分析促进县域小型微利企业发展的必要性。然后,以红安县地税所辖的小型微利企业为研究对象,利用从红安县地方税务局调研得到的资料,介绍红安县经济税收现状;分年度分析优惠政策带来的影响;分季度比较最近一次优惠政策扩围前后小型微利企业户数的变化、减免税额的变化,深入分析这种变化的原因;通过对地税所辖的小型微利企业问卷调查的结果了解红安县小型微利企业对政策的了解程度、对税务机关工作的满意度等等。最后剖析当前小型微利企业所得税优惠政策存在的不足,提出完善红安县小型微利企业乃至县域小型微利企业优惠政策的建议。
[Abstract]:In recent years, small profit enterprises have become an important force in the development of social economy, which plays an irreplaceable role in promoting employment, steady growth and innovation. In the existing business scale, the number of small and micro-profit enterprises account for the majority. There is no doubt that only small and micro-profit enterprises can develop healthily in order to promote the further sustainable development of our economy at the same time. From the big aspect, the small profit enterprise is the important supporting point and the foothold of realizing the social economic stability. From a small angle of view, small and small profit enterprises are also the key points of county economic development. 2016 is the year of comprehensive promotion of "business reform and increase", the tax source is decreasing and the new tax sources are relatively scarce, and small profit enterprises have become the main body of county economy. It can be said that in the local economic development, especially in the county economy, small profit enterprises play a relatively large role in promoting. Therefore, the state has given preferential policies in many ways to support the development of small and micro-profit enterprises. Tax incentive policy, as a measure of policy support, has undoubtedly created a relatively loose environment for the development of small and micro-profit enterprises. Among them, enterprise income tax is one of the main tax burdens for small and small profit enterprises, and the preferential income tax policies issued by the state are of great significance to its development. The following aspects are the main contents of this paper: firstly, by looking up the literature, the author introduces the current situation of the survival and development of the small and micro profit enterprises, combs the specific contents of the tax preferential policies of the small and small profit enterprises in our country; This paper analyzes the necessity of promoting the development of small profit enterprises at county level. Then, taking the small profit enterprises under the jurisdiction of Hongan County Local tax Office as the research object, using the data obtained from the investigation and research of Hongan County Local Taxation Bureau, this paper introduces the present situation of economic taxation in Hongan County, and analyzes the impact of preferential policies on a yearly basis. Quarterly comparison of the most recent preferential policies before and after the expansion of the number of small micro-profit enterprises changes, tax relief changes, in-depth analysis of the reasons for this change; Through the questionnaire survey of small profit enterprises under the jurisdiction of local taxes, we know the degree of understanding of the policy of small profit enterprises in Hongan County, and their satisfaction with the work of tax authorities, and so on. Finally, this paper analyzes the shortcomings of the current income tax preferential policies for small and small profit enterprises, and puts forward some suggestions for perfecting the preferential policies of small and small profit enterprises in Hongan County and even in the county area.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4

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