论民营小微企业减税改革的税法问题  

On the Tax Law Regarding Tax Reduction Reform for Private Small-and Micro-Enterprises

作　　者：黄蕾[1] Huang Lei(School of Politics and Law,Shangrao Normal University,Shangrao 334001,Jiangxi,China)

机构地区：[1]上饶师范学院政治与法律学院,江西上饶334001

出　　处：《梧州学院学报》2020年第4期32-38,共7页Journal of Wuzhou University

摘　　要：2019年以来我国开启了税制改革的新进程,本轮民营小微企业的减税改革是对经济体制改革实践不断深化的经验总结和经济形势的需求。我国普惠性减税改革与税收调控法的价值和法律制度相契合,体现税收调控法的公平价值、效益价值和秩序价值。减税改革采取普惠性减税与结构性减税两种方式,二者具有互补关系,互相协调与配合并逐步推进改革进程,为供给侧结构性改革创造良好的税收环境。税收调控法是民营小微企业减税改革的法律工具,是依法治税的理论基础,减税改革应当遵循税收调控法的基本原则。In 2019,China started a new process of tax reform.The current tax reduction reform for private small and micro-sized enterprises is a demand to summarize the experiences in constantly deepening the practice of economic system reform and the economic situation.The value of China′s inclusive tax reduction reform and Tax Regulation Law is in line with the legal system,reflecting the fair value,benefit value and order value of the Tax Regulation Law.The tax reduction reform adopts two modes:inclusive tax reduction and structural tax reduction.The two methods contain a complementary relationship,coordinating and cooperating with each other and gradually promoting the reform process,which creates a favorable taxation environment for supply-side structural reform.The Tax Regulation Law is a legal tool of the tax reduction reform for private small-and micro-enterprises,and it is the theoretical basis for taxation according to law.The tax reduction reform should follow the basic principles of the Tax Regulation Law.

关 键 词：税收调控法 民营小微企业 减税改革 法律价值 税法原则 

分 类 号：D922.22[政治法律—经济法学]