对小微企业实行多税合一简化征税办法的思考  

Thoughts on Simple Levying method Applied to Small and Micro Enterprises

作　　者：杨金亮[1] 毕景春 王安棋 

机构地区：[1]国家税务总局政策法规司,北京100038 [2]山东省利津县国税局,山东东营257400 [3]山东财经大学,山东济南250220

出　　处：《国际税收》2014年第9期19-21,共3页International Taxation In China

摘　　要：运用税收政策扶持小微企业发展一直是社会关注的焦点。本文在归纳我国实行简化征税办法税收实践的基础上,介绍了部分金砖国家对小微企业实行多税合一简化征税办法的经验,分析了当前在我国对小微企业实施简化征税办法面临的困难及可行性,并提出了具体的税制改革建议。Stipulating tax policy to support the development of small and micro enterprises is always the focus of social concern. Based on the tax practice of simple levying method in China, this paper introduces experiences of some BRICS countries, and then analyzes current difficulties and feasibilities of applying simple levying method to China＇s small and micro enterprises, and finally puts forward specific proposals for tax reform.

关 键 词：小微企业 税收管理 

分 类 号：F812.42[经济管理—财政学]