关于促进我国中小企业发展的税收政策思考  

Reflection on the Tax Policy of Improving the Development of Small & Middle Enterprises in China

作　　者：聂亦慧[1] 

机构地区：[1]西安石油大学经济管理学院,陕西西安710065

出　　处：《西安石油大学学报（社会科学版）》2009年第4期30-33,共4页Journal of Xi’an Shiyou University:Social Science Edition

摘　　要：我国中小企业发展迅猛,已成为国民经济中不可忽视的力量,对经济发展和社会稳定起着重要的促进作用。从我国中小企业税收政策的现状分析出发,讨论了现行与中小企业相关的税收政策存在的问题:针对中小企业的优惠政策不完善,政策措施不具体、不系统、不规范,纳税人分类不明确,税收政策对解决中小企业融资困难问题作用不明显,企业税费负担过重等等。提出了改革现有所得税、增值税、营业税及其他方面税收政策等建议。The small and middle enterprises in our country develop very rapidly, which has become an important force in national economy, and take an important role in improving the economic development and social stability. Based on the analysis of the present state about the tax policy of small ＆ middle enter- prise in China, some problems in the current tax policy that is relevant to small and middle enterprises are discussed, including the difficulty of financing and the heavy burden of tax. At last, some suggestions are presented, which are about the reform of the current income tax, the value added tax, the business tax and other tax policy.

关 键 词：中小企业 生存状况 税收政策 

分 类 号：F810.42[经济管理—财政学]