浅析中小企业发展中的税收政策问题

论文总字数：15473字

摘 要

在中国经济新常态下，中小企业在经济社会中有着不可替代的作用，能够帮助缓解严峻的就业形势，实现社会稳定和促进技术创新等。然而，中小企业在市场竞争中由于自身和外部多重因素的制约，其发展面临挑战。为此，政府应该考虑通过政策扶持来发展中小企业，其中税收政策显得尤为重要。尽管我国中小企业税收政策体系有所发展，可是不少政策仅限于制定层面，缺乏可操作性，成效并不明显，目前的政策规定已经不能适应中小企业发展的现实需要，中小企业的税收政策虽然有着有利的影响，但同时在发展过程中也会造成很多问题。所以，分析中小企业发展中的税收政策问题，激励我国中小企业的长远健康发展，利用优惠政策使中小企业拥有更好的未来，具有至关重要的意义。

因此，本篇论文分析了目前我国中小企业的地位以及发展受到种种原因的阻碍，着重探讨了我国中小企业发展的税收政策问题，包括增值税、企业所得税以及税收征管方面所存在的问题，同时归纳了国外扶持中小企业发展的税收政策，得出国外有效的经验值得我国学习的部分，联系实际，为改进并创新我国的税收政策体系提出相关建议。

关键词:中小企业；税收政策；优惠政策；相关建议

Analysis on the Tax Policy in the Development of Small and Medium - sized Enterprises

Abstract

In China"s new economic normal, small and medium enterprises in the economic society has an irreplaceable role, can help alleviate the severe employment situation, to achieve social stability and promote technological innovation. However, small and medium enterprises in the market competition due to their own and external multi-factor constraints, its development challenges. To this end, the government should consider the development of small and medium enterprises through policy support, in which the tax policy is particularly important. Although China"s small and medium-sized enterprise tax policy system has developed, but many policies are limited to the development level, the lack of operability, the effect is not obvious, the current policy has been unable to meet the practical needs of the development of SMEs, small and medium enterprises, although the tax policy Has a favorable impact, but at the same time in the process of making a lot of problems will also cause. Therefore, the analysis of small and medium enterprises in the development of tax policy issues, to encourage the long-term healthy development of SMEs in China, the use of preferential policies to enable SMEs to have a better future, is of vital importance.

Therefore, this paper analyzes the current situation of China"s small and medium-sized enterprises and the development of various obstacles, focusing on the development of China"s small and medium-sized enterprise tax policy issues, including value-added tax, corporate income tax and tax collection and management issues, The foreign support for the development of small and medium enterprises tax policy, come to foreign effective experience worthy of our study part, contact the reality, to improve and innovate our country"s tax policy system put forward relevant suggestions.

Key words: Small and medium enterprises; Tax policy; Preferential policies; Relevant suggestions

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景和意义 1

1.2 研究方法和思路 1

第二章 文献综述 2

2.1 国内研究现状 2

2.1.1 中小企业的界定 2

2.1.2 国内理论研究 2

2.2 国外研究现状 3

2.2.1 国外对中小企业的界定 3

2.2.2 国外理论研究 3

2.3 文献总结 4

第三章 我国中小企业的发展现状 5

3.1 我国中小企业的社会地位 5

3.2 我国中小企业的发展困境 5

3.3 税收政策对中小企业的影响 5

第四章 我国促进中小企业发展的税收政策及其问题 7

4.1 我国促进中小企业发展的税收政策 7

4.1.1 增值税 7

4.1.2 企业所得税 7

4.2 我国促进中小企业发展的税收政策存在的问题 7

4.2.1 增值税规定存在的问题 7

4.2.2 企业所得税规定存在的问题 7

4.2.3 现行征管政策存在的问题 8

第五章 国外促进中小企业发展的税收政策经验与借鉴 9

5.1 国外促进中小企业发展的税收政策经验 9

5.1.1 美国发展中小企业的税收政策 9

5.1.2 日本发展中小企业的税收政策 9

5.1.3 英国发展中小企业的税收政策 9

5.1.4 法国发展中小企业的税收政策 9

5.2 对我国的启示 9

第六章 完善我国中小企业税收政策的对策 11

6.1 完善税收政策 11

6.1.1 完善和调整增值税的税收制度 11

6.1.2 完善企业所得税优惠政策 11

6.2 建立健全中小企业税收征管体系 11

结 论 13

致 谢 14

参考文献（References） 15

第一章 绪 论

1.1 研究背景和意义

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