中小企业发展:资金瓶颈与税制创新  

Promoting the Development of Small and Medium Enterprises:Capital Bottleneck and Innovation of Tax System

作　　者：胡娟[1] 

机构地区：[1]湖南财经高等专科学校财金系,湖南长沙410205

出　　处：《财经理论与实践》2003年第3期117-121,共5页The Theory and Practice of Finance and Economics

摘　　要：我国现行的税制结构、税种设计及税收环境等在一定程度上加剧了中小企业的资金瓶颈 ,制约了中小企业的发展。政府应采取相应的政策措施 ,加强在资金投入、技术创新、产业引导等方面的税收扶持和调节 ,改革和完善现行所得税和增值税 ,调整税制结构 ,优化税收环境 ,促进中小企业走出资金困境。Current structure of tax system, design of tax category and tax circumstances in our country aggravate the capital bottleneck and restrict the development of small and medium enterprises as well. Government should take appropriate measures to support and adjust tax polices, such as increasing the finance input, technology innovation and industry instruction. And at the same time, government should reform and perfect current income tax and value added tax, adjust structure of tax system and optimize tax circumstances to help the small and medium enterprises from financial difficulties.

关 键 词：中小企业 企业发展 资金 税收制度 中国 技术创新 

分 类 号：F275[经济管理—企业管理] F279.243[经济管理—国民经济]