近年来的税制改革对小微企业发展的影响之分析.pdfVIP

近年来的税制改革对小微企业发展的影响之分析 摘要 近年来，我国为了加快转变经济发展方式和推进经济结构的优化调整，以 提高国家综合实力，不断推动税制改革，优化税制结构，推出新政策来鼓励和扶 持小微企业的发展。本文主要就近年来我国实施的税制改革对小微企业发展的实 际影响进行研究分析，特别是研究自 2017 年以来出台的税收政策与国家于 2019 年起推出的一系列减税降费政策对小微企业发展的实际影响，其中，自 2019 年 起实施的“减税降费政策”是本文的研究重点。 本文在借鉴国内外已有的研究成果的基础上，阐明促进小微企业发展的必要 性及重要意义，从理论上阐述专门针对小微企业的减税降费政策与促进小微企业 发展的逻辑关系及作用机制；梳理近年来实施的税制改革的主要内容和研究其实 施的效果，特别是减税降费政策中的普惠性税收减免政策的主要内容；运用规范 和实证分析的方法，分析减税降费政策和其他税制改革政策对促进小微企业发展 所产生的实际效果及其影响；结合税制改革的发展方向，研究小微企业的未来发 展趋势，提出进一步完善和优化税收优惠政策的建议。 关键词：税制改革；税收优惠；减税降费；小微企业；影响； I II Analysis of the impact of tax reform on the development of small and micro enterprises in recent years Abstract In recent years, In order to accelerate the transformation of the economic development mode, promote the optimization and adjustment of the economic structure and improve the comprehensive strength of the country, China has continuously promoted the tax system reform, optimized the tax system structure, and introduced new policies to encourage and support the development of small and micro businesses. This paper in implementation of the tax system reform in our country for small micro enterprise development through analyzing the practical effects, especially the research of tax policy since 2017 and in 2019 launched a series of national tax cuts and reduce the cost actual influence of small micro enterprise development, which, since 2019, the implementation of the tax cuts and reduce the cost policy is the research emphasis in this paper. On the basis of referring to the existing research results at home and abroad, this paper expounds the necessity and significance of promoting the development of small and micro enterprises, and theoretically expounds the logical relationship and mechanism between the policy of tax reduction and fee reduction specific