新冠肺炎疫情下减税降费政策对中小企业的效应  

The Effect of Tax and Fee Reduction Policies on Small and Medium-Sized Enterprises under the Covid-19 Epidemic

作　　者：魏纯玺 朱晓蕾[1] WEI Chun-xi;SHU Xiao-lei(School of History,Culture and Tourism,Heilongjiang University,Harbin 150080,China)

机构地区：[1]黑龙江大学历史文化旅游学院,哈尔滨150080

出　　处：《边疆经济与文化》2021年第10期40-43,共4页The Border Economy and Culture

摘　　要：新冠肺炎疫情给各行各业带来生存挑战,中国政府为应对疫情危机,帮助企业渡过生存困境,出台了一系列惠企助企的减税降费政策。本文根据减税降费政策实施后的企业生产数据、企业对政策的反响和政府人员对政策的解读等方面分析减税降费对中小企业正负效应,并以克服负效应、保持和扩大正效应为标准,对减税降费政策提出改进模式、优化环境、完善政策以及及时对政策进行解读和信息反馈的相关建议。The Covid-19 epidemic has brought survival challenges to all walks of life. In order to cope with the epidemic crisis and help companies survive the survival dilemma, the Chinese government has introduced a series of tax and fee reduction policies that benefit enterprises and help enterprises. This article analyzes the positive and negative effects of tax and fee reduction on small and medium-sized enterprises based on the production data of enterprises after the implementation of the tax and fee reduction policy, the response of enterprises to the policy,and the interpretation of the policy by government personnel. The effect is the standard, and relevant suggestions on improving the model, optimizing the environment, perfecting the policy, and interpreting the policy and giving feedback on the policy are put forward for the tax reduction and fee reduction policy.

关 键 词：疫情 减税降费 中小企业 正效应 负效应 

分 类 号：F592[经济管理—旅游管理]