發(fā)布時間：2018-06-13 07:36

  本文選題：小微企業(yè) + 稅收優(yōu)惠�。� 參考：《江西財經(jīng)大學(xué)》2017年碩士論文

【摘要】：小微企業(yè)是一股重要的力量,不斷地活躍在國民經(jīng)濟的各個領(lǐng)域中。它是重要的經(jīng)濟主體,為國家作出了很大的貢獻,同時它的蓬勃發(fā)展也帶來了社會穩(wěn)定的積極效應(yīng)。如果把國民經(jīng)濟比作一座大廈,具有壟斷優(yōu)勢和把握著國家經(jīng)濟發(fā)展方向的大中型企業(yè)無疑是大廈的鋼筋結(jié)構(gòu)、堅強支柱,數(shù)量龐大的小微企業(yè)則是樓宇的磚瓦。根據(jù)“十三五”規(guī)劃綱要,國家未來幾年發(fā)展戰(zhàn)略的實現(xiàn)都將離不開社會各個個體的努力和奮斗,小微企業(yè)的發(fā)展將對“十三五”規(guī)劃目標(biāo)的實現(xiàn)產(chǎn)生重要影響。因此,最近幾年國家領(lǐng)導(dǎo)人注意到小微企業(yè)的蓬勃發(fā)展并給予較高的關(guān)注度和支持力度。一些會議報告精神體現(xiàn)出了支持小微企業(yè)的必要性,例如十八大的會議報告,這次會議報告特別指出要大力支持科技型的小微企業(yè)。宏觀經(jīng)濟受到稅收環(huán)境的影響,而稅收環(huán)境好壞取決于政府出臺的政策。在這樣的環(huán)境下,小微企業(yè)的發(fā)展難獨善其身。近年來,李克強總理在國務(wù)院會議上也多次強調(diào)支持小微企業(yè)的發(fā)展,鼓勵創(chuàng)業(yè)創(chuàng)新,確定進一步減稅降費的措施。稅收優(yōu)惠政策是一種可以降低稅負(fù)的工具,國家相關(guān)部門經(jīng)常應(yīng)用它來履行一定的政府職能。出臺的一系列優(yōu)惠政策,體現(xiàn)的是政府關(guān)注度。這些政策積極作用于小微企業(yè),小微企業(yè)現(xiàn)狀得到了改善,但是政策也存在一定的不足。因此,本文對這些稅收優(yōu)惠政策研究是很有意義的,包括理論得以實踐應(yīng)用和具有一定的學(xué)術(shù)研究價值和意義。對小微企業(yè)稅收優(yōu)惠政策的研究,有必要全面、深入地進行。因此,本文將這些政策作為研究對象。通過查閱相關(guān)文獻資料,在研究國內(nèi)外小微企業(yè)界定標(biāo)準(zhǔn)的基礎(chǔ)上,發(fā)現(xiàn)我國多個部門對小微企業(yè)的界定存在一定的差異。本文以政府干預(yù)論、稅收激勵理論和拉弗曲線等理論作為支撐,從微觀和宏觀兩個方面分析稅收政策促進小微企業(yè)發(fā)展的效應(yīng)。在我國,蓬勃發(fā)展的小微企業(yè)面臨著要繳納較重的稅費,招聘員工有一定困難等的問題。通過瀏覽國家稅務(wù)局網(wǎng)站,對與小微企業(yè)相關(guān)的稅收政策進行整理,概括出這些稅收優(yōu)惠政策存在缺乏系統(tǒng)性、穩(wěn)定性與連續(xù)性,給予小微企業(yè)的優(yōu)惠力度不夠吸引力和優(yōu)惠形式不夠多樣化等問題。本文以企業(yè)所得稅為例,選取江西省南昌市部分小微企業(yè)發(fā)放問卷。調(diào)查稅收優(yōu)惠政策的執(zhí)行情況、影響是此次調(diào)查需要了解的重點。通過了解并分析調(diào)查的數(shù)據(jù),證明政策的有效執(zhí)行給小微企業(yè)帶來了很好的效應(yīng)和作用。這次調(diào)查的結(jié)論就是小微企業(yè)在享受政策的情況下,稅負(fù)減輕了。同時,從調(diào)查了解的情況來看政策存在諸如享受條件苛刻、繁瑣的申請程序和優(yōu)惠力度沒有吸引力等問題。本文對這些問題進行了思考,認(rèn)為有必要對這些優(yōu)惠政策進行完善。知其不足,當(dāng)見賢思齊。包括美國在內(nèi)的一些發(fā)達國家,它們制定的小微企業(yè)稅收優(yōu)惠政策對小微企業(yè)發(fā)展起到了很大的幫助,我國可以適當(dāng)進行借鑒。本文認(rèn)為有必要對小微企業(yè)的稅收政策進行整合,逐步形成體系,在此基礎(chǔ)上放松政策限定標(biāo)準(zhǔn),加大優(yōu)惠力度,設(shè)置多樣的稅收優(yōu)惠形式和加強政策的導(dǎo)向性等。此外,本文在配套措施方面,提出需要建立健全小微企業(yè)的法律支持體系,規(guī)范非稅費用和合理運用財政補貼政策等五個建議。
[Abstract]:Small and micro enterprises are an important force and are constantly active in all fields of the national economy. It is an important economic subject and has made great contributions to the country. At the same time, its vigorous development has also brought the positive effect of social stability. If the national economy is compared to a big building, it has a monopoly advantage and a grasp of the national economy. The large and medium-sized enterprises with the direction of the exhibition are undoubtedly the steel structure of the building, the strong pillar and the huge small micro enterprises are the brick and tile of the building. According to the plan of "13th Five-Year", the realization of the development strategy of the country in the next few years will be inseparable from the efforts and efforts of all the individuals in the society. The development of the small and micro enterprises will be the goal of "13th Five-Year". In recent years, national leaders have noticed the flourishing development of small and micro enterprises and a higher level of attention and support. Some conference reports reflect the necessity of supporting small and micro enterprises, such as the eighteen major conference reports, which particularly point out that the small and technological type should be strongly supported. The macro economy is affected by the tax environment, and the tax environment is determined by the government's policy. In this environment, the development of small and micro enterprises is difficult to take advantage of. In recent years, Premier Li Keqiang has also stressed the support of the development of small and micro enterprises, encouraging the innovation of entrepreneurship and determining further tax reduction and reduction. The tax preferential policy is a tool to reduce the tax burden, and the relevant government departments often apply it to fulfill certain government functions. A series of preferential policies are introduced, which reflect the government's attention. These policies have actively played a role in small and micro enterprises, and the status of small and micro enterprises has been improved, but the policies also have some shortcomings. Therefore, the study of these preferential tax policies is of great significance, including the practical application of the theory and the value and significance of academic research. The study of preferential tax policies for small and micro enterprises is necessary and thorough. Therefore, this article is the research object. On the basis of the definition standard of small and micro enterprises at home and abroad, it is found that there are certain differences in the definition of small and micro enterprises in many sectors in China. Based on the theory of government intervention, tax incentive theory and laver curve, this paper analyzes the effect of tax policy on promoting the development of small and micro enterprises from two aspects of micro and macro aspects. The small micro enterprises are faced with the problem of paying heavier taxes and paying taxes and recruiting employees. Through browsing the national tax bureau website, the tax policies related to small and micro enterprises are collated, and these tax preferential policies are short of systematic, stable and continuous, and the preferential treatment for small and micro enterprises is not enough. This paper takes the enterprise income tax as an example to select some small and micro enterprises in Nanchang, Jiangxi Province, to investigate the implementation of tax preferential policies. The impact is the focus of the investigation. Through understanding and analyzing the data of the investigation, it is proved that the effective implementation of the policy to the small and micro enterprises The conclusion of the survey is that small and micro enterprises have reduced the tax burden when they enjoy the policy. At the same time, from the investigation and understanding of the situation, the policies exist such as the harsh conditions of enjoyment, the complicated application procedures and discounts. It is necessary to improve the preferential policies. When we know it is insufficient, the tax preferential policies of small and micro enterprises, including the developed countries including the United States, have played a great role in the development of small and micro enterprises, and we can learn from the tax policies of small and micro enterprises. On the basis of this, we should relax the standard of policy restriction, strengthen the preferential policy, set up various forms of preferential tax and strengthen the guidance of the policy. In addition, this paper puts forward five suggestions on establishing and perfecting the legal support system of small and micro enterprises, standardizing non tax expenses and rationally applying the policy of financial subsidy in the supporting measures.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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本文編號：2013241