我国小微企业税收优惠政策研究

发布时间：2018-07-26 07:30

【摘要】：我国自施行改革开放后,小微企业得到了快速发展,目前已经成为推动国民经济快速发展的重要源动力。与大中型企业相比较,小微企业具备生命力旺盛、技术创新快速、单项竞争能力较强等方面优势,小微企业的快速发展帮助解决了大量社会劳动力的就业问题,也有助于政府提高整体财政收入水平,实现社会稳定发展。受客观环境影响,小微企业在自身发展过程中还存在众多问题,如企业规模小、技术水平落后、抗风险因素低等。随着市场竞争趋势的日益激烈,小微企业在竞争处于弱势地位。为此,国家有义务也有责任为小微企业的发展给予大力支持。在国家可采取的众多扶助措施中,实施税收优惠所产生的效果是最为明显的。从目前发展状况来看,国家出台的多项税收优惠政策的确为小微企业的发展起到一定的促进作用,但由于这些税收优惠政策导向不明确,忽视了小微企业的实际政策需求,在实施过程中效果并不好,对小微企业的实际扶助并不大。为了掌握实际问题,笔者将陆良县小微企业作为研究对象,尝试从长远发展角度,提出如何从税收优惠政策方面有效促进小微企业快速发展。笔者查阅了大量国外扶持小微企业发展的相关资料,并结合我国小微企业实际发展状况,提出税收优惠政策的改革方案,有利于小微企业的持续健康发展。
[Abstract]:Since the implementation of reform and opening up, small and micro enterprises have developed rapidly, and have become an important source of driving force to promote the rapid development of the national economy. Compared with large and medium-sized enterprises, small and micro enterprises have the advantages of exuberant vitality, rapid technological innovation, strong individual competitive power, etc. The rapid development of small and micro enterprises has helped to solve the employment problem of a large number of social labors. Also helps the government raise the overall financial revenue level, realizes the social stable development. Under the influence of objective environment, there are still many problems in the process of development of small and micro enterprises, such as small scale, backward technology level, low risk resistance and so on. With the increasingly fierce trend of market competition, small and micro enterprises are in a weak position in the competition. To this end, the State has the obligation and the responsibility to give strong support to the development of small and micro enterprises. Among the many measures that can be taken by the state, the effect of tax preference is the most obvious. Judging from the current development situation, many preferential tax policies issued by the state do play a certain role in promoting the development of small and micro enterprises, but because of the unclear direction of these tax preferential policies, the actual policy needs of small and micro enterprises have been neglected. In the process of implementation, the effect is not good, the actual help to small and micro enterprises is not great. In order to grasp the practical problems, the author takes the small and micro enterprises in Luliang County as the object of study, and tries to put forward how to promote the rapid development of small and micro enterprises from the perspective of long-term development. The author consulted a large number of relevant data about supporting the development of small and micro enterprises abroad, and put forward the reform scheme of preferential tax policy in light of the actual development situation of small and micro enterprises in China, which is conducive to the sustainable and healthy development of small and micro enterprises.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F276.3

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