促进中小企业发展的税收政策研究毕业论文.doc

本 科 毕 业 论 文 题 目 促进中小企业发展的税收政策研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师 摘 要 改革开放后，随着市场经济的发展，我国中小企业数量快速增加。中小企业已经成为我国国民经济的重要组成部分，在促进经济增长、增加就业岗位、促进技术创新、保证财政收入等方面起着重要的作用。但是，由于全球金融危机的影响以及中小企业自身的弱点，使得从各方面扶持中小企业发展成为目前我国政府的一项重要任务。而在众多的政策措施中，税收政策有着不可或缺的作用。但是目前促进中小企业发展的税收政策还不够完善，不够系统，甚至有些税收政策不利于中小企业的发展。因此，研究促进中小企业发展的税收政策有一定的现实意义，亟待进一步深入研究。 本文进行综合研究后，发现了目前中小企业税收方面存在一系列的问题，针对这些问题提出了一些促进中小企业发展的税收建议，如从税收体制、税收征管等方面调整和完善中小企业税收政策。本文认为要以灵活多样的政策手段和完整系统的政策内容，建立健全我国中小企业税收政策体系，为中小企业的发展提供全方位的税收政策的支持。 关键词：中小企业；税收政策；促进 Abstract Since the practice of Reform and Open-door police, with the development of market economy, the number of small and medium-sized enterprises (SMEs) in China is rapid increase in. SMEs have become a very important part of our national economy. And it has played an important role in accelerating the growth of economy and the innovation of technology, it also helps to add the taking up an occupation post, supplies more and secures the fiscal income tax. However, due to the impact of the global financial crisis and the weaknesses of SMEs, making all aspects of supporting the development of SMEs became an important task for our government. In a large number of policy measures, tax policy has an indispensable role. But the current tax policies to promote SME development is still not perfect, not systematic, and even some tax policy is not conducive to the development of SMEs. This comprehensive study found that the current taxation of SMEs there is a series of problems, some of these issues for SME development tax proposals, such as from the tax system, tax collection and other aspects of adjustment and improvement of tax policy for SMEs. This paper argues that policies should be flex