基于生命周期理论的小微企业税收政策研究  

A Study on the Tax Policy of SMES Based on Corporate Life Cycle Theory

作　　者：王玺[1] 王蔚[1] 

机构地区：[1]中央财经大学税务学院

出　　处：《税务研究》2012年第12期3-7,共5页

摘　　要：小微企业是支撑基层经济增长的细胞,是推动产业结构转型升级的生力军。本文基于企业生命周期理论,结合现行税制和国际比较,提出了契合小微企业不同阶段成长需求的税收支持体系。本文建议在小微企业创建期应加大对投、融资的扶持力度,在成长期应对自主研发和设备购置予以税收优惠,在成熟期则要合理运用低税率和再投资抵免政策,从而切实改善小微企业的税收环境。Small and micro enterprises （SMEs） are the cells to support grass-roots economic growth and the power to promote the transformation of the industrial structure. Combined with the current tax system and international comparisons, this paper puts forward a tax support system for SMEs＇ development needs of different stages based on corporate life cycle theory. The paper gives the proposal for increasing support for investment and financing at the establishment period, implementation of tax incentives on R＆D expenses and purchase of equipment at growing period, and rational use of low tax rate and reinvestment credits at mature period so as to improve the tax environment of the SMEs.

关 键 词：小微企业 税收政策 生命周期理论 

分 类 号：F812.42[经济管理—财政学]