小微企业税收优惠事项对企业的影响及对策研究

论文总字数：22844字

摘 要

我国市场经济的起步是从改革开放开始的，经过若干年的发展，已经形成了具有中国特色的市场经济体系，其中小微企业所占的地位是举足轻重的，正是由于小微企业的存在，我国才能够具备越来越强的技术实力，实现了核心竞争力的提升。但是，从总体情况来看，在整个市场体系当中，由于小微企业的实力有限常常会受到制约，不能够自由发展，尤其体现在其迫切的发展需求与滞后的金融体制之间的矛盾上。在现阶段，各国对小微企业的扶持都是通过税收优惠政策来实现的。在刚刚起步发展的阶段，企业还没有开始盈利，反而要通过不断的投入来保证企业的正常运营，如果在这一时期，企业还需要按照较高的标准缴纳税款，就会承担较大的资金压力，由此可见，税收优惠政策的存在是必然的，是顺应小微企业发展需求，但是由于受到我国特殊国情的影响，从改革开放开始，市场经济变得异常活跃，小微企业遍地开花，形成了错综复杂的市场环境，相关的税收及财政政策没有及时进行调整，与小微企业的需求满足还存在一定差距。

在此基础上，本文开展了专项研究，将税收优惠的相关内容与小微企业的现实情况联系在一起，结合相关理论，对现阶段存在于小微企业发展过程当中的税收优惠问题进行分析，进一步探讨如何使税收优惠政策更好的为小微企业提供服务，并有针对性的提出相关建议，通过税收优惠政策的完善来促进小微企业发展，进而实现促进国家经济发展的目标。使整个市场经济体系能够朝着健康稳定的方向进一步优化，充分发挥税收调控的作用，让更多的有需要的企业能够享受到税收优惠所带来的福利，进而实现小微企业的健康发展，形成一个良性循环的经济体系发展链条。

关键字：小微企业；税收优惠

Research on the Impact of Small and Micro Enterprise Tax Preferentials on Enterprises

Abstract

China"s market economy began with reform and opening up. After several years of development, it has formed a market economy system with Chinese characteristics, in which small and micro enterprises play a decisive role. It is precisely because of the existence of small and micro enterprises that our country can have more and more strong technical strength and achieve the promotion of core competitiveness. However, as a whole, in the whole market system, because of the limited strength of small and micro enterprises, they can not develop freely, especially in the contradiction between their urgent development needs and the lagging financial system. At present, all countries support small and micro enterprises through preferential tax policies. In the initial stage of development, enterprises have not started to make profits, but to ensure the normal operation of enterprises through continuous investment. If in this period, enterprises also need to pay taxes according to higher standards, they will bear greater financial pressure. Thus, the existence of tax preferential policies is inevitable, which is to meet the development needs of small and micro enterprises, but due to the exposure. Under the influence of China"s special national conditions, since the reform and opening up, the market economy has become extremely active. Small and micro enterprises have flourished everywhere, forming a complex market environment. The relevant tax and fiscal policies have not been adjusted in time, and there is still a certain gap with the needs of small and micro enterprises.

On this basis, this paper carries out a special study, linking the relevant contents of tax preferences with the reality of small and micro enterprises, combining with relevant theories, to analyze the tax preferences existing in the development process of small and micro enterprises at this stage, and further explore how to make tax preferential policies better serve small and micro enterprises, and put forward relevant construction. It is suggested that the development of small and micro enterprises should be promoted through the improvement of preferential tax policies, so as to achieve the goal of promoting national economic development. The whole market economy system can be further optimized in a healthy and stable direction, giving full play to the role of tax regulation and control, so that more enterprises in need can enjoy the benefits brought by tax preferences, and then realize the healthy development of small and micro enterprises, forming a virtuous circle of economic system development chain.

Keywords: Small and micro enterprises; tax incentives

目 录

摘 要 I

Abstract II

第一章 绪 论 4

1.1 选题背景和意义 4

1.2 文献综述 4

第二章 税收优惠事项对小微企业发展初期的影响和作用..........................................................................8

2.1 小微企业相关税收优惠现状.................................................................................................................8

2.2 促进小微企业税收优惠政策分析 9

2.3 政府通过税收优惠政策支持小微企业发展的作用机制...................................................................10

第三章 我国小微企业发展现状及现行税收优惠政策分析 11

3.1 我国小微企业发展现状 11

3.2 现有扶持小微企业税收优惠政策存在的问题 12

3.3 税收优惠对小微企业的局限性 12

3.4 小微企业税收优惠事项对企业的影响研究实际分析——以江苏省为例.......................................13

第四章 进一步完善促进小微企业发展的税收优惠政策建议....................................................................17

4.1 进一步优化税收优惠政策对小微企业的支持 17

4.2 建立科学、完善的小微企业税收优惠体系 17

4.3 完善小微企业服务体系 19

结 论 20

参考文献 21

致 谢 22

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