發(fā)布時間：2018-04-27 06:34

  本文選題：中小企業(yè) + 財稅支持　； 參考：《江西財經大學》2014年碩士論文

【摘要】：隨著我國社會主義市場經濟體制改革的逐步深入,我國中小企業(yè)不斷壯大,其在拉動國民經濟發(fā)展方面發(fā)揮著越來越重要的作用。統(tǒng)計數(shù)據顯示,我國中小企業(yè)占全國企業(yè)總數(shù)的99%以上,所創(chuàng)造的GDP已經占到全國GDP的60%以上,所創(chuàng)造的稅收占到全國稅收的50%以上,吸納就業(yè)人口占到全國就業(yè)總數(shù)的80%以上,我國的中小企業(yè)在促進經濟發(fā)展、擴大就業(yè)、促進技術創(chuàng)新、保障民生等方面發(fā)揮著難以替代的作用。但由于中小企業(yè)大都處于企業(yè)生命周期的“幼嬰兒期”,天生弱勢,且隨著市場競爭的加劇以及國際國內市場不穩(wěn)定因素增多,金融危機所造成的影響還在持續(xù),使得我國中小企業(yè)發(fā)展面臨著嚴重的困難和問題,主要表現(xiàn)在中小企業(yè)基礎薄弱,人才儲備不足,發(fā)展質量低,資本融資難等方面,使得中小企業(yè)在與其他大型企業(yè)競爭中處于明顯的劣勢地位,這極大地影響到了中小企業(yè)的健康發(fā)展,從而影響整個經濟社會的可持續(xù)發(fā)展,亟需國家強有力的政策扶持,而在我國政策中,財稅政策占有很重要的地位,對其進行研究意義重大。 從世界各個國家的經驗來看,在政府財稅政策方面給予中小企業(yè)適度傾斜是一個普遍做法,實踐證明,通過財稅政策地大力支持,可以降低中小企業(yè)的經營成本,幫助中小企業(yè)獲得更多的資金支持,為中小企業(yè)發(fā)展提供一個公平競爭的市場環(huán)境等,從而促進中小企業(yè)更好的發(fā)展。然而目前我國的財稅政策體系還存在很多缺陷,如立法層次低、政策力度小等,如何完善我國的財稅政策,建立一個科學有效、具有中國特色、符合我國國情的財稅政策扶持體系,充分發(fā)揮其促進我國中小企業(yè)發(fā)展的作用是亟待解決的問題。本文把現(xiàn)行的我國支持中小企業(yè)發(fā)展的財稅政策作為一個體系來加以研究,通過借鑒國外一些國家和地區(qū)財稅支持中小企業(yè)發(fā)展的經驗,并結合我國的實際情況,提出了完善我國財稅支持中小企業(yè)發(fā)展政策體系的建議。 本文一共分為六個部分,具體為： 第一部分為引言,介紹了文章的選題背景和意義、國內外研究現(xiàn)狀、研究方法和思路、主要的創(chuàng)新點以及不足,引出了中小企業(yè)財稅支持這一問題,理清了文章整體寫作思路。 第二部分對財稅支持中小企業(yè)的理論進行分析,該章重點介紹了國內外中小企業(yè)的界定、財稅支持中小企業(yè)發(fā)展的理論依據、工具及其作用,為下文的進一步展開奠定了堅實的理論基礎。 第三部分分析了我國現(xiàn)行中小企業(yè)財稅支持的現(xiàn)狀,該章重點對我國中小企業(yè)發(fā)展遭遇到的困難以及問題、我國財稅支持中小企業(yè)發(fā)展的缺陷進行了深入全面地分析,為完善我國財稅支持體系建議的提出提供了詳實的資料。 第四部分主要對德國、美國、日本財稅支持中小企業(yè)發(fā)展的做法進行了一個整理,從中提煉出對我國財稅支持中小企業(yè)發(fā)展方面的有益經驗。 第五部分對完善我國財稅支持中小企業(yè)發(fā)展政策體系的建議進行了探討,分別從指導思想、基本原則以及具體策略三個方面進行了論述。 第六部分為結論,本章除了對促進我國中小企業(yè)發(fā)展財稅支持策略進行了總結,還對論文未來的研究方向進行了展望。
[Abstract]:With the gradual deepening of the reform of the socialist market economy system in China, the small and medium enterprises in China are growing more and more, and they play a more and more important role in promoting the development of the national economy. Statistics show that the small and medium-sized enterprises in China account for more than 99% of the total number of enterprises in China, and the created GDP has already accounted for more than 60% of the national GDP, which has been created. Tax accounts for more than 50% of the national tax, and the employment population accounts for more than 80% of the total employment in the country. The small and medium-sized enterprises in our country play an irreplaceable role in promoting economic development, expanding employment, promoting technological innovation and ensuring the livelihood of the people. With the intensification of market competition and the increasing instability in the international and domestic markets, the impact of the financial crisis continues, and the development of small and medium-sized enterprises in China is facing serious difficulties and problems, mainly in the aspects of the weak base of the small and medium-sized enterprises, the inadequate reserve of talents, the low quality of development, and the difficulty of capital financing. Small enterprises are in an obvious inferior position in the competition with other large enterprises, which greatly affects the healthy development of small and medium-sized enterprises, thus affects the sustainable development of the whole economy and society, and needs strong national policy support. In our policy, the fiscal and tax policy has a very important position and it is of great significance to its research.
From the experience of every country in the world, it is a common practice to give small and medium-sized enterprises a moderate inclination in the government's fiscal and tax policies. The practice has proved that the operation cost of small and medium-sized enterprises can be reduced, the small and medium enterprises can get more funds to support and provide a fair competition for the development of small and medium-sized enterprises by the strong support of the fiscal and tax policies. Market environment and so on, thus promoting the better development of small and medium-sized enterprises. However, there are still many defects in our fiscal and tax policy system, such as low level of legislation, small policy, how to improve our fiscal and tax policies, establish a scientific and effective, Chinese characteristic, financial and tax policy support system which is in line with the national conditions of our country, and give full play to its promotion. The role of the development of small and medium enterprises in China is an urgent problem to be solved. This paper studies the current fiscal and tax policies supporting the development of small and medium-sized enterprises in China as a system. Through the experience of supporting the development of small and medium-sized enterprises in some foreign countries and regions, and combining the actual situation of our country, this paper puts forward the improvement of our fiscal and tax branches. Proposals for the development policy system of small and medium sized enterprises.
This article is divided into six parts, which are as follows:
The first part is the introduction, which introduces the background and significance of the topic, the current research situation at home and abroad, the research methods and ideas, the main innovation points and shortcomings, which leads to the problem of financial and tax support for small and medium-sized enterprises, and clarifies the overall writing idea of the article.
The second part analyses the theory of financial and tax support for small and medium enterprises. This chapter focuses on the definition of small and medium enterprises at home and abroad, the theoretical basis of financial and tax support for the development of small and medium enterprises, the tools and their functions, which lays a solid theoretical foundation for the further development of the enterprises.
The third part analyzes the current situation of financial and tax support for small and medium enterprises in China. This chapter focuses on the difficulties and problems encountered in the development of small and medium enterprises in China, and analyses the defects of the development of SMEs in China.
The fourth part mainly collates the practice of the development of small and medium-sized enterprises in Germany, the United States and Japan in support of the development of small and medium enterprises, and extracts some useful experiences on the development of small and medium enterprises in support of our financial and taxation.
The fifth part discusses the suggestions to improve the financial and tax support for the development policy system of small and medium enterprises, and discusses the three aspects of the guiding ideology, the basic principles and the specific strategies respectively.
The sixth part is the conclusion. This chapter summarizes the fiscal and tax support strategies to promote the development of SMEs in China, and prospects the future research direction of the paper.

【學位授予單位】：江西財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F276.3;F812.42

【相似文獻】

相關期刊論文 前10條

1 趙邦宏;;農業(yè)自然災害協(xié)同補償機制理論研究與實踐探索——評《農業(yè)自然災害多元化補償機制研究》[J];經濟論壇;2014年04期

2 ;[J];;年期

3 ;[J];;年期

4 ;[J];;年期

5 ;[J];;年期

6 ;[J];;年期

7 ;[J];;年期

8 ;[J];;年期

9 ;[J];;年期

10 ;[J];;年期

相關碩士學位論文 前1條

1 雷娟;促進我國中小企業(yè)發(fā)展的財稅支持研究[D];江西財經大學;2014年

，

本文編號：1809616