本文選題：小微企業(yè)　切入點：稅收優(yōu)惠　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文

【摘要】：在市場經(jīng)濟(jì)高速發(fā)展的今天,小微企業(yè)已成為我國經(jīng)濟(jì)發(fā)展過程中的重要力量。保證和促進(jìn)小微企業(yè)的正常有序發(fā)展,對于完善我國市場經(jīng)濟(jì)組成部門、加快社會建設(shè)、實現(xiàn)小康社會的建設(shè)目標(biāo)具有重要作用。隨著近年來頒布的一系列關(guān)于小微企業(yè)稅收優(yōu)惠的各項財政及稅收政策,我們不難看出小微企業(yè)稅收優(yōu)惠的問題在我國得到了重視,但我國學(xué)者關(guān)于小微企業(yè)稅收優(yōu)惠法律問題的研究還不是很多,更多偏向于稅收政策研究,大概就小微企業(yè)稅收優(yōu)惠所面臨的困難和現(xiàn)狀做相應(yīng)得分析,有的僅對小微企業(yè)所得稅方面的稅收優(yōu)惠做了研究。因此,本文將在學(xué)者們研究的基礎(chǔ)上,對小微企業(yè)稅收優(yōu)惠法律方面的問題做出研究分析。全文除引言和結(jié)語外,共分為五章。第一章,關(guān)于小微企業(yè)的相關(guān)概述。本章包括各領(lǐng)域關(guān)于小微企業(yè)的界定,并分析小微企業(yè)的特征及其發(fā)展過程中所具有的優(yōu)勢。同時,根據(jù)小微企業(yè)的發(fā)展現(xiàn)狀分析其過程中的困境及所產(chǎn)生的原因。第二章,稅收優(yōu)惠的法理分析。本章介紹了稅收優(yōu)惠的基本概念,包括稅收優(yōu)惠的方式及作用,通過對稅收優(yōu)惠的正當(dāng)性分析得出給予小微企業(yè)稅收優(yōu)惠的理論依據(jù)。第三章,本章論述了我國給予小微企業(yè)稅收優(yōu)惠法律制度的可行性,并深入分析了我國現(xiàn)行的我國現(xiàn)行的,針對小微企業(yè)的稅收優(yōu)惠法律制度。從而總結(jié)出,現(xiàn)行的小微企業(yè)稅收優(yōu)惠所存在的法律問題及不足。第四章,對于分析了世界其他發(fā)達(dá)國家關(guān)于小微企業(yè)稅收優(yōu)惠法律制度方面的情況,總結(jié)他們的成功經(jīng)驗。第五章在本文第三、四章的基礎(chǔ)上,總結(jié)我國小微企業(yè)稅收優(yōu)惠法律方面的問題及制度上的不足,結(jié)合國外發(fā)達(dá)國家在小微企業(yè)稅收優(yōu)惠方面的有益經(jīng)驗,從我國的實際國情出發(fā),提出若干關(guān)于優(yōu)化小微企業(yè)稅收優(yōu)惠法律制度的建議。本文就從法律研究的角度,分析我國小微企業(yè)在市場經(jīng)濟(jì)發(fā)展環(huán)境下所面臨的稅收法律規(guī)定及政策,以及如何通過法律的形式更好的保障小微企業(yè)的良性發(fā)展。扶持小微企業(yè)發(fā)展,推動“大眾創(chuàng)業(yè)、萬眾創(chuàng)新”的關(guān)鍵是為各種類型小微企業(yè)的創(chuàng)立和發(fā)展提供一個可以公平競爭的市場環(huán)境以及一個可以享有優(yōu)質(zhì)高效的公共服務(wù)平臺。十八大以來,國家通過簡政放權(quán)和提高公共服務(wù)水平等手段來降低企業(yè)的創(chuàng)業(yè)成本,從而激發(fā)市場活力,與此同時還要更好地完善社會保障制度,最大限度地免除企業(yè)創(chuàng)業(yè)人員的后顧之憂。
[Abstract]:With the rapid development of market economy today, small and micro enterprises have become an important force in the process of economic development in our country.To ensure and promote the normal and orderly development of small and micro enterprises plays an important role in perfecting the market economic components of our country, speeding up the social construction and realizing the goal of building a well-off society.With the promulgation of a series of fiscal and tax policies on tax incentives for small and micro enterprises in recent years, it is not difficult to see that the issue of tax incentives for small and micro enterprises has been taken seriously in our country.However, there are not many studies on the legal issues of tax preference for small and micro enterprises in our country. They tend to focus on the study of tax policy, and probably make a corresponding analysis on the difficulties and current situation of tax incentives for small and micro enterprises.Some only to small and micro-enterprise income tax tax incentives to do research.Therefore, on the basis of scholars' research, this paper makes a research and analysis on the legal aspects of tax preference for small and micro enterprises.In addition to the introduction and conclusion, the full text is divided into five chapters.The first chapter is an overview of small and micro enterprises.This chapter includes the definition of small and micro enterprises in various fields, and analyzes the characteristics of small and micro enterprises and their advantages in the process of development.At the same time, according to the development of small and micro enterprises, the difficulties in the process and the causes are analyzed.The second chapter, the legal analysis of tax preference.This chapter introduces the basic concept of tax preference, including the mode and function of tax preference, and obtains the theoretical basis of giving tax preference to small and micro enterprises by analyzing the legitimacy of tax preference.In the third chapter, this chapter discusses the feasibility of the legal system of giving tax preference to small and micro enterprises in China, and deeply analyzes the current legal system of tax preference for small and micro enterprises in our country.Thus, the existing legal problems and shortcomings of the tax preference for small and micro enterprises are summarized.In the fourth chapter, the author analyzes the situation of the legal system of tax preference for small and micro enterprises in other developed countries in the world, and summarizes their successful experiences.On the basis of the third and fourth chapters of this paper, the fifth chapter summarizes the problems in the tax preferential law of small and micro enterprises in China and the deficiencies in the system, combining with the beneficial experience of foreign developed countries in the tax preference of small and micro enterprises.Based on the actual situation of our country, some suggestions on optimizing the tax preferential legal system for small and micro enterprises are put forward.From the perspective of legal research, this paper analyzes the tax laws and policies faced by small and micro enterprises in our country under the development environment of market economy, and how to better ensure the benign development of small and micro enterprises through the form of law.The key to supporting the development of small and micro enterprises and promoting "mass entrepreneurship, innovation for all" is to provide a fair market environment for the establishment and development of various types of small and micro enterprises and a public service platform with high quality and efficiency.Since the 18th National Congress, the state has reduced the cost of starting a business by means of decentralization of administration and improvement of the level of public service, thereby stimulating market vitality, and at the same time improving the social security system.To the maximum extent the enterprise entrepreneur's worries.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.22

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 唐寧;臺資企業(yè)稅收優(yōu)惠的相關(guān)問題[J];臺聲;2000年09期

2 楊帆;;試論外商投資企業(yè)稅收優(yōu)惠法律制度[J];社科與經(jīng)濟(jì)信息;2002年10期

3 李浩;;力推老年福利工作 完善福利企業(yè)稅收優(yōu)惠政策[J];社會福利;2007年10期

4 劉天永;;我國高新技術(shù)企業(yè)稅收優(yōu)惠政策適用條件的規(guī)范性研究[J];法學(xué)雜志;2011年05期

5 王鍵;關(guān)于完善外商投資企業(yè)稅收優(yōu)惠政策的探討[J];稅務(wù)研究;1997年08期

6 R壸，

本文編號：1730330