小微企业发展的税收优惠政策及其效应分析
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摘要
依据第三次经济普查数据对小微企业税收优惠政策实施效应进行分析,现行税收优惠政策促进了小微企业发展,有助于小微企业增加R&D投入、缓解其融资困境,但也存在税收优惠政策落地面较窄、申报程序复杂等问题。因此,可以建立专门立法,提高小微企业税收优惠政策的立法层次,加强税收优惠政策的针对性和有效性,优化税收管理服务体系,以促进小微企业的发展。
Based on the third economic census data,the implementation effect of the preferential tax policies is analyzed.The present preferential tax policies is helpful to promote the development of small and micro enterprises,to increase R&D investment and to alleviate their financing difficulties.However,some problems still exist,such as only the limited number of small and micro enterprises enjoying preferential policies,complex procedures and so on.Therefore,the following measures could be taken:to establish special law to improve legislation level for the preferential tax policies,to strengthen the pertinence and effectiveness of preferential tax policies,and to optimize the tax management and service system,to promote the development of small and micro enterprises.
Based on the third economic census data,the implementation effect of the preferential tax policies is analyzed.The present preferential tax policies is helpful to promote the development of small and micro enterprises,to increase R&D investment and to alleviate their financing difficulties.However,some problems still exist,such as only the limited number of small and micro enterprises enjoying preferential policies,complex procedures and so on.Therefore,the following measures could be taken:to establish special law to improve legislation level for the preferential tax policies,to strengthen the pertinence and effectiveness of preferential tax policies,and to optimize the tax management and service system,to promote the development of small and micro enterprises.
引文
[1]北野弘久.税法学原论[M].5版.北京:中国检察出版社,2008:6.
[2]弗里德里希·李斯特.政治经济学的国民体系[M].北京:商务印书馆,1961:9.
[3]马乃云,张安安.完善财税政策,促进中小微企业发展[J].中央财经大学学报,2012(8):7-10.
[4]唐婧妮.结合小微企业特点完善小微企业税收政策[J].财政研究,2014(9):24-27.
[5]田俊敏.小微企业免税新政的落空可能性问题[J].财会月刊,2014(1):124.
[6]任强,杨金亮.“新常态”下支持小微企业发展的国际经验及税收措施[J].税务研究,2015(5):13-18.
[7]邵延学.促进小微企业发展的财税政策探讨[J].商业经济,2017(10):99-100.
[8]王俊峰,王岩.我国小微企业发展问题研究[J].商业研究,2012(9):86-93.
(1)本文所使用的数据均根据第三次经济普查数据整理计算所得,另有标注的除外。http://www.stats.gov.cn/tjsj/pcsj/jjpc/3jp/indexch.htm。
[2]弗里德里希·李斯特.政治经济学的国民体系[M].北京:商务印书馆,1961:9.
[3]马乃云,张安安.完善财税政策,促进中小微企业发展[J].中央财经大学学报,2012(8):7-10.
[4]唐婧妮.结合小微企业特点完善小微企业税收政策[J].财政研究,2014(9):24-27.
[5]田俊敏.小微企业免税新政的落空可能性问题[J].财会月刊,2014(1):124.
[6]任强,杨金亮.“新常态”下支持小微企业发展的国际经验及税收措施[J].税务研究,2015(5):13-18.
[7]邵延学.促进小微企业发展的财税政策探讨[J].商业经济,2017(10):99-100.
[8]王俊峰,王岩.我国小微企业发展问题研究[J].商业研究,2012(9):86-93.
(1)本文所使用的数据均根据第三次经济普查数据整理计算所得,另有标注的除外。http://www.stats.gov.cn/tjsj/pcsj/jjpc/3jp/indexch.htm。