摘要
以问卷调查和实地调研所得数据为基础,以政策及政策受惠者需求的契合性为视角,运用灰色关联分析法和因子分析法考察小微企业税收优惠政策实施的效应。研究认为,增强小微企业税收优惠政策实施的效应要从增强政策设计的科学性和针对性、优化税务部门服务质量、提高运用税收优惠政策能力等方面入手。
Based on the data from questionnaire and fieldwork survey,and from the perspective of the compatibility between policy and the needs of policy users,this paper uses grey correlation analysis and factor analysis to examine the effect of tax preferential policies for small and micro enterprises.The study concludes that the effect of enhancing the implementation of tax preferential policies for small and micro enterprises should be strengthened from the scientific and pertinent policy design,the optimization of service quality of tax departments,and improving the ability to use tax preferential policies.
引文
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