中小型企业融资税收政策:问题及对策  

作　　者：唐婧妮[1] 黄朝晓[1] 覃宇环[1] 

机构地区：[1]广西经济管理干部学院,广西南宁530007

出　　处：《特区经济》2010年第10期223-225,共3页Special Zone Economy

基　　金：广西哲学社会科学规划课题"北部湾经济区中小企业融资研究"(项目批准号08FJY016)阶段性研究成果

摘　　要：税收优惠是各国支持和保护中小企业发展、增强中小企业融资能力的通行做法,但我国税收政策对中小型企业融资支持有限,表现为:在内源融资上,对初创企业缺乏扶持政策、对小型企业优惠不足、中小型企业普遍存在重复征税问题,削弱企业自我积累能力;在外源融资上,融资税收政策向大企业倾斜,中小型企业遭受非公平对待,同时鼓励中小型企业外源融资税收政策优惠面偏窄,难以引导社会资金向中小型企业流动。为了解决中小型企业融资难问题,建议对现行税收政策进行完善,以增强企业自我积累能力和鼓励社会资金投资于中小型企业。Tax incentives are the common practices of supporting and protecting the development of SMEs,and enhancing the SME financing capability of States.However,the function of supporting small and medium enterprise financing of Chinese tax policies is limited,which shows that：in internal financing,the lack of supportive policies on the start-up,and inadequate benefits for small businesses,and widespread double taxation of SMEs,which leads to weaken the ability of self-accumulation of enterprises;in external financing,financing tax policy favors large enterprises,and SMEs suffer from non-fair,and the range of preferential tax policies is relatively narrow,which causes difficulty to guide the flow of social capital to small and medium enterprises.In order to solve the problem of financing difficulty of small and medium enterprises,the paper proposes to improve the existing tax policy to enhance their ability of self-accumulation and encourage social capital to invest in small and medium enterprises.

关 键 词：中小型企业 内源融资 外源融资 税收政策 

分 类 号：F275[经济管理—企业管理]