完善小微企业发展的财税政策建议  

Advice for the Perfection of Fiscal and Tax Policies Promoting the Development of Micro and Small Enterprises

作　　者：孙迎芬[1] 刘正兵[1] 孙玲[1] 

机构地区：[1]江苏经贸职业技术学院,江苏南京211168

出　　处：《江苏商论》2016年第10期57-60,共4页Jiangsu Commercial Forum

基　　金：江苏高校哲学社会科学研究项目<支持小微企业发展的财税政策研究>(项目批准号2015SJB282)阶段性成果

摘　　要：近年来,我国在促进小微企业发展方面政策的密度和力度都在不断增大,尤其是财税政策已成为政府一系列支持政策体系中最重要的推动力。但是,受国内外经济环境的影响,小微企业总体运行情况仍相对不乐观。本文结合从中央到地方各级政府出台的有关财税政策主要内容,分析其对小微企业的影响效果,对完善小微企业财税政策提出建议,目的在于为促进小微企业的发展营造更好的财税政策环境。In recent years, both the consistency and the execution of the policy promoting the development of micro and small enterprises keep going up. Fiscal and tax policy, especially, has become the most important driving force in the policy system of the government＇s support. However, influenced by economical environment both home and abroad, micro and small enterprises are still not in a relatively good condition. This article combines the main content of fiscal policies from central to local, analyses their effects on micro and small enterprises,gives advice on the improvement of fiscal and tax policies concerning them and aims at a better policy environment for the development of micro and small enterprises.

关 键 词：小微企业 财政政策 税收政策 

分 类 号：F279.23[经济管理—企业管理]