关于小型微利企业税收效率原则的思考  

Reflections on the Principle of Tax Efficiency of Micro and Small Enterprises

作　　者：王婷婷[1] 

机构地区：[1]吉林大学经济学院,吉林长春130012

出　　处：《税务与经济》2017年第4期101-104,共4页Taxation and Economy

摘　　要：小微企业是我国国民经济和社会发展的重要力量,在市场经济中扮演着不可或缺的角色。近年来国家对小微企业给予了高度的重视,无论是税收政策还是就业政策等;而每一次针对小微企业所制定的税收政策背后,无不体现着税收"效率和公平"的思想。亚当·斯密的赋税原则、供给学派的拉弗曲线等税收效率思想,仍然是指导我们制定税收政策的重要原则。以此为指导,不断激发小微企业的活力,促进其一步步地朝着健康、有序的方向发展,进而为国民经济发展做出不可忽视的贡献。Small and micro enterprises are an important force in China＇ s national economy and social development,and play an indispensable role in the market economy. In recent years,small and micro enterprises has attracted great attention from the central government and given a lot of preference from tax policy and employment policy. The efficiency and fairness of taxation are manifested when the tax policy is formulated targeted to small and micro enterprises every time. The principles such as Adam Smith＇s taxation principle and the Laver curve of supply-side school are still guiding us to formulate the tax policy. They constantly stimulate the vitality and promote the healthy and orderly development of small and micro enterprises. Therefore,they can make a great contribution to the development of national economy.

关 键 词：税收效率原则 小微企业 税收政策 经济发展 

分 类 号：F810.42[经济管理—财政学]