促进中小企业发展的税法规制问题经济法学专业论文.docxVIP

摘 要 发展中小企业在促进经济的发展方面有着非常重要的意义，是拓宽就业途径和促进 产业现代化的有效举措。但是中小企业在市场竞争过程中并不处于主导地位,正在金融危 机搏斗的中小企业，最缺乏的是资金，最需要的是减税，最渴望的是公平的竞争环境和 平等的竞争地位。国际金融危机给我国实体经济带来较大冲击，对外向度较高和劳动密 集型中小企业影响尤其严重。探讨研究促进中小企业发展的税收法律规制问题，能够加 强我国在加入世贸组织后的竞争能力，特别是抵抗目前全球金融危机的消极影响。在促 进我国经济的持续发展方面，起着战略性的作用。目前我国在税法规制中小企业发展方 面还有许多不完善的地方，突出表现在中小企业的立法主体比较混乱，制定税收优惠法 律时目标不清晰，税收优惠政策措施比较单一；税收实体法关于增值税法、所得税法、 关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关“重惩罚轻服 务”、中小企业纳税人缺乏程序性保护等。这些都阻碍了中小企业的健康发展。国外发达 国家在关于促进中小企业发展的税法制度创新为我国完善税法体系，优化相关的税法制 度提供了许多的经验借鉴，我们可以借鉴学习国外关于促进中小企业发展的税法理论创 新成果。全文整体上共分为四个部分。第一部分对概述了中小企业的税法理论；第二部 分探讨了国外的税收法律创新制度以及对我们的启示；第三部分以目前我国在税收法律 制度的现状为背景分析分析了我国中小企业税收法律制度的缺陷与不足；第四部分以国 外先进的税法理论为基础，对我国税法的优化完善提出了相关建议。 关键词：中小企业 税收优惠政策 税法 税法优化 ABSTRACT Development of the sma ll and med ium enterprises has a very important role in promot ing economic development and employment channels .It is also an effective measure to promote industria l moder nization. However, in the process of market competition the sma ll and med ium enterprises do not dominate the market. The sma ll and med ium enterprises are fighting the fina ncia l crisis, the most lack ing is money, their needs most is tax cuts, and most want is a fair pla ying field and equal compet itive position. The internationa l fina ncia l crisis has brought China a great impact on the real economy, the external dimensions of high and labor-intensive sma ll and med ium enterprises particularly severely affected. Need tax to support the development of SMEs, and tax laws to promote SMEs development regulation issues. In order to strengthen Chinas accession to the WTOs competitiveness, especia lly against the negative effects of the current globa l fina ncia l crisis, pla ying a important role in promot ing the susta inable development of Chinas economy. There are ma ny imperfections of tax laws in our country, and the ma in body of legislation for SMEs is not unified, the goal of law-making is not clear, relatively simple policy measures; development of appropriate tax substa ntive l