促进小微企业发展的税收政策研究  

Innovation in the Tax Policy for Promotion of Development of the Small and Micro Businesses

作　　者：黄冠豪[1] 

机构地区：[1]浙江财经大学经济与社会发展研究院

出　　处：《税务研究》2014年第3期16-20,共5页

基　　金：浙江省科技厅软科学项目"民营企业转型中的科技创新财税政策研究--以浙江为例"(2012C35004)部分成果

摘　　要：小微企业是我国国民经济的重要组成部分,是市场经济中最活跃的细胞。发达国家与地区在小企业优先原则下制定了较为系统完备的小企业税收支持政策,而我国由于缺乏明确的小微企业发展思路及战略性规划,对小微企业在科技创新、融资等方面的税收支持政策较为有限。本文认为,小微企业的税收支持应服务于社会政策目标,通过降低税负、激励创新、支持民间金融等优惠措施推动小微企业健康发展。Small and mini-sized enterprises are an important part of the non-public sectors of the economy. Due to lack of explicit development ideas and strategic programming for the small and mini-sized enterprises in China, as well as dis-unified classification standards and non-systematic tax policies for the small and mini-sized enterprises, they cannot obtain sufficient tax reduction, technological innovation incentives and financing support. The paper reviews some international experiences, and on this basis, the paper gives some suggestions about how to promote the development of small and mini-sized enterprises.

关 键 词：小微企业 税收政策 税收优惠 科技创新 民间融资 

分 类 号：F812.42[经济管理—财政学] F276.3