新冠疫情下减税降费政策对中小企业税负的影响  

The Impact of Tax Reduction and Fee Reduction Policy on the Tax Burden of Small and Medium-sized Enterprises under the COVID-19 Epidemic Situation

作　　者：卢仙华 LU Xian-hua(Minnan Institute of Technology,Shishi 362700,China)

机构地区：[1]闽南理工学院,福建石狮362700

出　　处：《黑龙江生态工程职业学院学报》2020年第4期47-49,共3页Journal of Heilongjiang Vocational Institute of Ecological Engineering

摘　　要：作为我国经济发展的重要力量,中小企业规模偏小、灵活性强,这种特点决定了此类企业若想达到长远健康发展的效果,既要有企业自身的努力创新,也依赖于政策与制度方面的保障。新冠疫情背景之下,对于政策与制度方面的需求更为明显。以减税降费政策对中小企业税负的影响为视角,分析当前国家减税降费政策的要点、中小企业在经营与发展方面所可能发生的良性变化,以及企业在疫情背景下对减税降费政策的主动适应措施。As an important force of China’s economic development,small and medium-sized enterprises have small scale and strong flexibility,which determines that if such enterprises want to achieve long-term and healthy development,they should not only make efforts to innovate,but also rely on many policies and system guarantees.Under the background of the COVID-19 epidemic situation,the demand for policies and systems is more obvious.and now from the perspective of tax reduction,analyze the impact of the tax policy on the tax burden of small and medium-sized enterprises,and point out the key points of the current national tax reduction and reduction policy,the possible benign changes in the operation and development of small and medium-sized enterprises,and the active adaptation measures of enterprises to the tax reduction and reduction policy under the background of the epidemic.

关 键 词：新冠疫情 减税降费政策 中小企业 税负问题 

分 类 号：F812.2[经济管理—财政学]