小微企业税费优惠研究.docVIP

小微企业税费优惠研究 摘 要 小微企业是我国社会主义市场经济的重要组成部分，占据我国90%以上的市场份额。本文从国内外的税费理论入手，对小微企业的界定和四种税收理论基础作了较为详细的介绍，通过对我国小微企业发展的现状着重分析，充分肯定了我国小微企业在吸收就业人口、稳定社会发展、提供市场活力、激发创新力量和平衡区域发展上的重要作用，但也暴露出其高出生率、高死亡率、寿命短、产值低等存在的现实问题，并分析研究了其成因。为此，小微企业应作出相应的配套措施：提高税费优惠立法层次、大力发展小微企业金融机构、建立分类管理制度、优化服务质量。 关键词：小微企业；税收优惠；税收政策 Research on tax and fee preference for small and micro enterprises Abstract Small and micro enterprises are one of the main bodies of the Socialist market economy, accounting for more than 90% of the total number of enterprises in China, playing a role in absorbing the idle labor force and providing flexible jobs. In addition, small and micro-enterprises are also promoting economic development and technological innovation, and play an important role in the development of Chinas economy. However, small and micro enterprises are subject to many factors such as the level of enterprise research and development, the quality of financial personnel, and the level of enterprise profitability. Some small and micro enterprises also have the characteristics of small scale, insufficient funds, etc. , in Chinas market competition is often at a competitive disadvantage, is very vulnerable to the impact of economic fluctuations, can meet the R D plus policy conditions of a small number of enterprises, there is still more room for cultivation, therefore, in order to let the small and micro enterprises play an active role in the national economy, it is a very important research topic that how to combine the finance and tax policy and related service management measures effectively and precisely. Starting with the tax theories at home and abroad, this paper gives a detailed introduction to the definition of small and micro enterprises and four kinds of tax theoretical bases, analyzes emphatically the present situation of the development of small and micro enterprises in China, and affirms fully the small and micro enterprises in China, industry plays an important role in absorbing employed populat