促进我国中小企业展的税收政策探讨分析.docVIP

声 明 ? 本人郑重声明：所呈交的毕业论文（设计）是本人在导师的指导下取得的成果。对本论文（设计）的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本毕业论文（设计）引起的法律结果完全由本人承担。 本毕业论文（设计）成果归兰州商学院所有。 ? 特此声明 ? ? ? ? 毕业论文（设计）作者签名： 年 月 日 ? 一、我国中小企业发展现状、扶持中小企业的意义 5 （一）我国中小企业的发展现状 5 （二）我国中小企业在经济社会发展中的特殊地位和作用 6 （三）扶持中小企业发展的重要意义 8 1、进一步深化企业改革，建立市场机制，优化资源配置的需要 8 2、推动我国经济继续保持稳定、快速增长的需要。 8 二、我国现行中小企业发展的现状 8 （一）我国对中小企业税收政策的扶持 8 （二）我国现行中小企业税收政策存在的不足 10 1、现行增值税制度对中小企业的限制 11 2、现行所得税制度对中小企业的限制 13 3、现行税收征收管理中不利于中小企业发展的方面 14 三、发达国家对中小企业发展税收政策借鉴 15 （一）发达国家对中小企业的税收支持 15 1. 美国 15 2 法国 16 3、日本 16 (二）发达国税收政策给我国的经验借鉴 17 四、促进我国中小企业发展的税收政策 18 （一）调整税收政策，促进中小企业发展 18 （二）改进现行税收征管，促进中小企业发展 20 参考文献 23 促进我国中小企业展的税收政策探讨 摘要【关键词】中小企业发展Abstract Small and medium enterprises in Chinas national economy and social development and an important force, promote development of medium and small businesses, the relationship between peoples livelihood and social stability is a major strategic task. After the outbreak of the financial crisis of small and medium-sized enterprise faces a lot of difficulty, so it should be developed to promote the sustainable development of small and medium-sized enterprise tax policy, build a beneficial development of medium and small businesses tax system environment, promote its to develop quickly. Based on our country in recent years to promote the small and medium-sized enterprise development made some reform measures and its feasibility and effect of implementation to make inquiry, found that summed up some laws as reference, on this basis, pointed out that Chinas current tax preferential comprehensive measurement problems, and from the economic development at present stage in China set out actually, put forward a certain number of promoting the development of small and medium-sized enterprises optimize countermeasure. [ Key words ] small and medium-sized enterprise；development；tax 促进我国中小企业展的税收政策探讨