小微企业税收优惠政策及效应分析——基于S市税收数据统计分析  

Analysis of the Preferential Tax Policies of Small and Micro Enterprises and Their Effects——Based on the Statistical Analysis of Tax Data in S City

作　　者：盛爱辉 SHENG Ai-hui(Hanjiang Normal University,Shiyan 442000,China)

机构地区：[1]汉江师范学院,湖北十堰442000

出　　处：《中小企业管理与科技》2020年第11期76-77,共2页Management & Technology of SME

基　　金：基于数据统计分析的小微企业税收优惠政策执行效应,项目类别:湖北省教育厅科学技术研究项目(编号:B2017222),2017年。

摘　　要：推进“大众创业、万众创新”,是国家发展的动力之源,也是富民之道、公平之计、强国之策。我国政府已从多个角度、多种需要出发,出台了一系列激励创业创新的税收优惠政策,以求营造有利于创业创新的良好氛围和税收环境。论文整合了税收政策文件,梳理了我国现行针对“大众创业、万众创新”的税收优惠政策,对S市小微企业的税收数据进行分析,研究税收对“大众创业、万众创新”的政策效应,以进一步完善相关政策措施,更好地引导资本流向,支持“大众创业、万众创新”。Promoting"popular entrepreneurship and innovation"is not only the power source of national development,but also the way to enrich the people,the fair plan and the strategy to strengthen the country.China's government has issued a series of preferential tax policies to encourage entrepreneurship and innovation from various perspectives and needs,so as to create a good atmosphere and tax environment conducive to entrepreneurship and innovation.The paper integrates the tax policies and documents,combs the existing preferential tax policies for"popular entrepreneurship and innovation",analyzes the tax data of small and micro enterprises in S City,and studies the policy effect of tax on"popular entrepreneurship and innovation",so as to further improve the relevant policies and measures,better guide the direction of capital flow,and support"popular entrepreneurship and innovation".

关 键 词：小微企业 税收政策 效应 

分 类 号：F276.3[经济管理—企业管理] F812.42[经济管理—国民经济]