小微企业促进街区经济繁荣的调查--兼论促进大众创业税收优惠政策的选择  

A Practical Investigation on Promoting Block Economic Prosperity by Small and Micro Enterprises: The Choice of Tax Incentives to Promote the Masses' Entrepreneurship

作　　者：厦门市地方税务局课题组 蔡木卿 张标敏 

出　　处：《国际税收》2016年第4期71-73,共3页International Taxation In China

摘　　要：本文以税收征管系统数据为基础,对小微企业促进街区经济繁荣所起到的作用进行分析,指出存在的问题,并据此对促进大众创业的税收优惠政策的选择提出建议。Based on the data from tax collection and administration system, this article analyses the role of SMEs in promoting the block economic prosperity and its problems, and then puts forward suggestions on the choice of tax incentives to promote the masses＇ entrepreneurship.

关 键 词：小微企业 街区经济 实证调查 大众创业 税收优惠 

分 类 号：F812.42[经济管理—财政学] F276.3