中小企业税收征管问题及对策的分析研究.pdfVIP

摘 要 近年来，随着市场经济的不断深入，中小企业在我国得到了迅速发展，无论 是中小企业的数量还是其对国民经济的贡献都占着举足轻重的地位。但中小企业 在经济生活中天生具有“弱势群体” 的特点，因此需要政府制订政策进行扶持。税收 征管作为政府宏观调控的主要手段，在促进中小企业发展过程中起着非常重要的 作用。本文以四川什邡市中小企业税收征管问题为例，探讨促进中小企业发展的 税收征管问题。 本文首先主要阐述了中小企业税收征管的基本概念，分析了中小企业在国民 经济发展中的作用，概述了中小企业税收征管的功能、范围及其影响因素，论述 了税收政策对中小企业人力、财力、物力等资源积累方面的影响，接着从税收原 则的角度论述了促进中小企业发展的理论依据，并对国内外促进中小企业发展的 税收政策进行了评析，发现其共同点以求有所借鉴和启示。其次以四川什邡市中 小企业发展中在税收征管方面存在的问题，深入分析这些问题产生的根源，查找 出原因，为四川什邡市中小企业的健康成长提供可资借鉴的建议。然后提出完善 我国中小企业税收征管制度的政策建议。最后给出研究结论与展望。结论是：中 小企业是国民经济的重要组成部分，是经济可持续发展的动力，为了促进中小企 业的发展，要树立正确的税收征管思想，健全税收制度，建立适用于中小企业的 税收征管模式。 关键词：中小企业，税收征管，税收优惠，税收征管模式 I ABSTRACT In recent years, with the deepening of the market economy, small-medium enterprises (SME) in China have achieved rapid development. Both the number of SME and their contribution to the national economy has occupied a pivotal position. However, SME in the economic life born of the characteristics of vulnerable groups needed to the Government to formulate supporting policy. Tax collection and management as the main means of the governments macro regulation and control play a very important role in promoting the development of SME. In this paper, tax collection and management of SME in the area of Shifang in Sichuan as an example, explore tax collection and management issues on the promotion of the development of SME. This article first describes the basic concept of the tax collection and management of SME, an analysis of the role of SME in the national economic development, provides an overview of tax collection and management functions of SME, the scope of its influence, the accumulation of side effects from the tax policy on human, financial and material resources of SME, and then from the perspective of the principle and the