小微企业税收优惠政策减负效应分析与政策优化——基于419家不同规模企业抽样调查  

Analysis on the Effect of the Preferential Tax Policies on Small and Micro Enterprises——Based on the Sampling Survey of 419 Different Scale Enterprises

作　　者：宋丽颖[1,2] 刘明权[1,2] 刘源[1,2] 

机构地区：[1]西安交通大学经济与金融学院 [2]西安市国家税务局

出　　处：《财政科学》2017年第3期27-34,共8页Fiscal Science

摘　　要：2008年金融危机之后,我国出台了多项税收优惠政策扶持小微企业发展。时至今日,这些政策是否达到预期效果,存在哪些问题,下一阶段如何优化,成为当下研究的课题。企业税负和税收优惠测算能够客观反映优惠政策的实际效应。本文运用税源分析系统(Taxation Resource Analyzing svstem TRAS)抽取419家不同规模样本企业,运用上述企业2009—2012年的数据,对不同规模企业税收负担、税收优惠情况以及小微企业分税种税收负担、分税种税收优惠情况进行测算,分析现有税收优惠政策减负效应,探寻税收优惠政策存在的问题,提出相关政策建议。After the economic crisis, the Chinese government established a series of preferential tax poli-cies to support the small and micro enterp^ses. Nowadays, it has become a focal topic that whether the policies have achieved the goals and how to optimize the policies. The calculation of tax burden can objectively reflect the actual effect of preferential tax policies. This paper extracts 419 different scale enterprises through the TRAS system and calculates the tax burden of different taxes on different scale enterprises with the financial data between 2009 and 2012. After that, this paper analyzes the problems of the current policies and raises suggestion.

关 键 词：中小企业 税收优惠政策 减税 

分 类 号：F812.0[经济管理—财政学]