Exploring the Impact of Financial and Tax System Innovation on Small and Medium-sized Enterprises  

探究财政税收制度创新对中小企业的影响

作　　者：ZHANG Jingwei 

机构地区：[1]ChengduBranchofSINOPECFinanceLimitedLiabilityCompany,Chengdu610041,China

出　　处：《外文科技期刊数据库(文摘版)经济管理》2021年第10期007-011,共8页

摘　　要：The financial and tax system is an important part of China's financial system, and is also one of the core tools of government management and macroeconomic regulation and control. It plays an irreplaceable role in optimizing the economic operation mode and narrowing the income distribution gap. This paper focuses on small and medium-sized enterprises, briefly explains the concept and basic characteristics of small and medium-sized enterprises, analyzes the current tax situation of small and medium-sized enterprises under the traditional financial and tax system, and focuses on the positive impact of financial and tax system innovation on small and medium-sized enterprises and the countermeasures to promote the high-quality and sustainable development of small and medium-sized enterprises through financial and tax system innovation for reference.

关 键 词：fiscal tax system economic regulation tax structure financing model 

分 类 号：F276.3[经济管理—企业管理] F812[经济管理—国民经济]