發(fā)布時間：2018-01-07 00:23

  本文關鍵詞：中日中小企業(yè)稅收優(yōu)惠法律制度比較研究　出處：《華東政法大學》2015年碩士論文　論文類型：學位論文

  更多相關文章： 中小企業(yè) 稅收優(yōu)惠 中日比較

【摘要】：在新一輪科技創(chuàng)新和經(jīng)濟全球化的背景下,世界各地的中小企業(yè)都在不同程度上有著一定的發(fā)展。中小企業(yè)的出現(xiàn)以對比大企業(yè)來確定的,中小企業(yè)在資金、市場份額等都處于弱勢地位的一個市場主體集合。同時中小企業(yè)在社會經(jīng)濟發(fā)展過程中,有其不可代替的作用,對于解決社會就業(yè),調(diào)整產(chǎn)業(yè)結構以及科技創(chuàng)新等方面做出了較大的貢獻。同時,中小企業(yè)也具有著其與生俱來的產(chǎn)業(yè)規(guī)模較小,技術設備落后,人員配備以及資金周轉(zhuǎn)等一些方面的不利點。因此為了保證經(jīng)濟均衡發(fā)展,中小企業(yè)稅收優(yōu)惠為主的中小企業(yè)法律制度是以扶持處于弱勢地位中小企業(yè)的市場經(jīng)濟地位,保障其健康合理的發(fā)展。日本的中小企業(yè)理念和政策,經(jīng)歷了從扶持屬于市場弱勢地位的中小企業(yè)以平衡和大企業(yè)之間的不均衡發(fā)展,轉(zhuǎn)變?yōu)榕囵B(yǎng)有潛力有能力的中小企業(yè)以刺激經(jīng)濟發(fā)展活力的中小企業(yè)發(fā)展趨勢。日本中小企業(yè)的發(fā)展時間比較長,在對中小企業(yè)發(fā)展的法律體系構建以及法律實踐上發(fā)展比較成熟和完善。以中小企業(yè)憲章和中小企業(yè)基本法為基礎的日本中小企業(yè)發(fā)展法律體系,在稅收優(yōu)惠法律規(guī)定上,主要表現(xiàn)在所得稅法和消費稅法上的具體規(guī)定。另一方面,我國的中小企業(yè)發(fā)展起步比較晚,在改革開放后,我國以私營經(jīng)濟為主的中小企業(yè)的活躍表現(xiàn),是我國市場經(jīng)濟發(fā)展的活力源泉,刺激著我國國民經(jīng)濟的迅速發(fā)展。但同時,我國的中小企業(yè)規(guī)模較小,設備比較落后,資金和人員等方面都有著市場資源分配弱勢。在促進中小企業(yè)發(fā)展的法律體系架構上,在2002年《中小企業(yè)促進法》為基礎的中小企業(yè)法律法規(guī)的頒布實施下,初步形成了中小企業(yè)法律體系。在中小企業(yè)稅收優(yōu)惠法律制度的建設上,主要還是以通過減免納稅額作為中小企業(yè)稅務負擔減少的主要方式。本文的第一部分,首先是對基礎理論的介紹和了解,闡釋中小企業(yè)的內(nèi)涵,對稅收優(yōu)惠的內(nèi)涵、種類以及功能做以理論鋪墊。通過憲法和稅法基本原則再深度地分析稅收優(yōu)惠法律制度的正當性及其對促進中小企業(yè)發(fā)展的必要性。通過對中小企業(yè)發(fā)展中市場資源競爭不公平性、自身機構的資源匱乏性以及外部環(huán)境的失衡性等方面對中小企業(yè)發(fā)展局限性展開討論。在本文的第二、第三、第四部分是進行比較研究的主要內(nèi)容,分別從構建背景,調(diào)整對象研究以及法律制度現(xiàn)狀三方面進行比較研究。首先,通過對中國和日本兩國中小企業(yè)發(fā)展歷史背景的比較,分析中日中小企業(yè)法律體系構建背景的差異,為中小企業(yè)中國和日本不同的稅收優(yōu)惠法律展開比較分析做理論鋪墊。其次,對中小企業(yè)法律所調(diào)整的對象的定義及其界定標準以及現(xiàn)行有效的法律制度進行比較研究。通過對這三方面的比較研究,淺析在對我國中小企業(yè)稅收優(yōu)惠法律體系構建方面的借鑒意義及其法律規(guī)范化的思考。另外,為響應十八屆三中全會和四中全會依法治國精神,深化財稅制改革,在2014年國務院發(fā)布了45號和62號文,明確的規(guī)定了清理和規(guī)范現(xiàn)行的稅收優(yōu)惠政策法規(guī)。而對中小企業(yè)一直以來是作為稅收優(yōu)惠的主要對象,45號文和62號文的發(fā)布有助于我國中小企業(yè)法律體系以及稅收優(yōu)惠法律體系的進一步的完善,通過本文對中國和日本的比較研究,筆者希望可以在其中得出一些啟示和進一步提高立法構建的法律思考。
[Abstract]:In the new round of technological innovation and economic globalization, the world of small and medium-sized enterprises in different degree has a certain development. Small and medium-sized enterprises appear determined by the comparison of large enterprises, small and medium-sized enterprises in the capital, a market main body are in a disadvantageous position in the market share of small and medium-sized enterprises at the same time set. In the development of social economy, has its irreplaceable role, to solve the employment, made a great contribution to the adjustment of industrial structure and technological innovation. At the same time, the small and medium-sized enterprise also has its inherent small-scale, backward technology and equipment, personnel, and other aspects of capital turnover the bad point. In order to ensure the balanced development of economy, the small and medium-sized enterprise tax preferential legal system mainly small and medium-sized enterprises are in a weak position to support the small and medium-sized enterprise's market economy status, its security The healthy and reasonable development of small and medium-sized enterprises. Japan's ideas and policies through the unbalanced development between large enterprises to balance and support from the market belongs to the weak position of small and medium enterprises, for the development of small and medium-sized enterprises change trend is developing potential ability of small and medium-sized enterprises to stimulate the vitality of economic development. The development of small and medium-sized enterprises in Japan more time long, in the construction of legal system and legal practice of the development of small and medium-sized enterprises on the development of mature and perfect legal system. The development of small and medium-sized enterprises in Japan in small and medium-sized enterprises charter and the basic law of small and medium-sized enterprises based on the provisions of the tax law, preferential, specific provisions mainly in income tax and consumption tax. On the other hand, small and medium the development of enterprises in China started relatively late, after the reform and opening up, small and medium-sized enterprises active in the private economy of our country, is the development of market economy in China The source of vitality, stimulate the rapid development of our national economy. But at the same time, smaller Chinese small and medium-sized enterprises, relatively backward equipment, funds and personnel have a market resource allocation. In the vulnerable legal system to promote the development of SMEs, the promotion of small and medium enterprises in 2002 "laws and regulations for law based on the small and medium sized Enterprises promulgated and implemented, the initial formation of the legal system of small and medium-sized enterprises. In the construction of small and medium-sized enterprises preferential tax law system, mainly through the reduction of the amount of tax as the main way to reduce the tax burden on small and medium enterprises. The first part of this paper, firstly introduces the basic theory and understanding, to explain the connotation of small and medium sized enterprises the connotation of tax incentives, types and functions in theory. The basic principles of the Constitution and the law and in-depth analysis the legitimacy of tax preferential legal system and On the necessity of promoting the development of small and medium-sized enterprises. Based on the market resources development of small and medium-sized enterprises in the unfair competition, the imbalance of aspects of its own institution of the lack of resources and the external environment of the discussion on the development of small and medium-sized enterprises limited. In the second, third, fourth part is the main content of comparative study, respectively. From the construction background, research object and adjust the status of the legal system of three aspects of comparative study. Firstly, through the comparison of China and Japan in the development of small and medium-sized enterprises in historical background, background difference analysis of the construction of the legal system of small and medium-sized enterprises in Japan, and Japan for small and medium-sized enterprises China different preferential tax laws on the comparative analysis to pave the way for next. A comparative study of the definition, object adjustment to the small and medium-sized enterprise law and definition of the standard and effective legal system. Through the three party A comparative study on the of our country small and medium-sized enterprise tax preferential legal system construction significance and legal standardization. In addition, in response to the the third Plenary Session of the 18th CPC Central Committee and the Fourth Plenary Session of the rule of law spirit, deepen the reform of taxation system, in 2014 the State Council issued the No. 45 and No. 62, clearly defined the clean up and standardize regulations of the existing preferential tax policies for small and medium-sized enterprises. And has been as the main object of tax concessions, issued No. 45 and No. 62 is helpful to our legal system of small and medium-sized enterprises and the tax preferential legal system further improved, through a comparative study of Chinese and Japan in this paper, the author hope to which draws some implications and further improve the legal thinking of legislation.

【學位授予單位】：華東政法大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F812.42;D922.22;F276.3

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5 R壸，

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