减税降费对中小工业企业发展的影响及建议  

Impact of Tax and Fee Reduction on the Development of Small and Medium-sized Industrial Enterprises and Suggestions

作　　者：万如韵 Wan Ruyun(Jiangxi University of Finance and Economics,Nanchang Jiangxi 330013)

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《现代工业经济和信息化》2020年第3期13-14,共2页Modern Industrial Economy and Informationization

摘　　要：2018年底国务院印发有关减税降费的文件与2019年实行普惠性减税和结构性减税政策,减轻了制造业和小微企业税收负担,促进了实体经济发展。阐述了减税降费的背景和当前工业企业的发展现状,分析了减税降费对中小型企业的影响以及落实过程中存在的问题,从而提出中小型工业企业的发展建议。At the end of 2018, the State Council issued documents on tax and fee reductions and the implementation of inclusive tax and structural tax reduction policies in 2019, which reduced the tax burden on manufacturing and small and micro enterprises and promoted the development of the real economy. This article will start from the background of tax and fee reduction policies,analyzes the impact of tax reduction on small and medium-sized enterprises and the problems in the implementation process, and put forward suggestions for the development of small and medium-sized industrial enterprises.

关 键 词：减税降费 中小工业企业 发展建议 

分 类 号：F276.3[经济管理—企业管理]