【摘要】：中小企業(yè)是我國社會主義市場經(jīng)濟的重要組成部分，具有特殊性的地位。一方面，中小企業(yè)無論是在吸納社會就業(yè)、繳納稅收方面，還是在進行技術創(chuàng)新、推動經(jīng)濟增長等方面，都做出了重要貢獻。另一方面，中小企業(yè)普遍規(guī)模較小、經(jīng)營效益不高、市場競爭力較差，其發(fā)展面臨著較大的困難。2008年全球性金融危機的發(fā)生，為中小企業(yè)的發(fā)展帶來了更大的挑戰(zhàn)。后危機時代，中國經(jīng)濟進入轉型的重要階段，在此背景下中小企業(yè)的發(fā)展更加需要政府給予重視和扶持。本文通過相關數(shù)據(jù)從宏觀稅負環(huán)境、微觀稅收負擔率以及企業(yè)的納稅遵從度等多角度綜合分析了我國中小企業(yè)的稅收負擔狀況，認為當前我國中小企業(yè)稅收負擔偏高，，不利于中小企業(yè)的長遠發(fā)展。結合我國的稅收制度和稅收征管工作，分析了影響我國中小企業(yè)稅負水平的因素，指出當前我國的中小企業(yè)稅收政策存在著稅種要素設計不夠合理、稅收優(yōu)惠缺乏綜合力度、稅收征管方式不合理、稅務機關的自由裁量權過大等問題。在此基礎上，借鑒美國、日本、韓國等發(fā)達國家的中小企業(yè)稅收政策經(jīng)驗，對如何優(yōu)化后危機時代我國中小企業(yè)稅收政策提出具體建議，包括建立健全的中小企業(yè)稅收政策體系框架、優(yōu)化中小企業(yè)相關的稅收要素設計、完善稅收優(yōu)惠政策、規(guī)范稅收征收管理工作、加強納稅服務等。
[Abstract]:Small and medium-sized enterprises are an important part of our socialist market economy and have special status. On the one hand, small and medium-sized enterprises have made important contributions in terms of absorbing social employment, paying taxes, carrying out technological innovation and promoting economic growth. On the other hand, SMEs are generally small in scale, low in operating efficiency, poor in market competitiveness, and face greater difficulties in their development. The global financial crisis in 2008 has brought greater challenges to the development of SMEs. In the post-crisis era, China's economy has entered an important stage of transformation. Under this background, the development of small and medium-sized enterprises needs more attention and support from the government. This paper comprehensively analyzes the tax burden of small and medium-sized enterprises in China from the macro tax burden environment, the micro tax burden rate and the tax compliance degree of enterprises through the relevant data, and points out that the tax burden of small and medium-sized enterprises in our country is on the high side at present. It is not conducive to the long-term development of SMEs. Combined with the tax system and tax collection and management in our country, this paper analyzes the factors that affect the tax burden level of the small and medium-sized enterprises in our country, and points out that the design of the tax elements is not reasonable and the tax preference lacks the comprehensive strength in the current tax policy of the small and medium-sized enterprises in our country. The ways of tax collection and administration are unreasonable and the discretion of tax authorities is too large. On this basis, using the experiences of the developed countries such as the United States, Japan, South Korea and other developed countries for reference, this paper puts forward some concrete suggestions on how to optimize the tax policies of small and medium-sized enterprises in China in the post-crisis era. It includes the establishment of a sound framework of tax policy system for small and medium-sized enterprises, the optimization of the design of relevant tax elements for small and medium-sized enterprises, the improvement of preferential tax policies, the standardization of tax collection and management, and the strengthening of tax services, etc.
【學位授予單位】：中國社會科學院研究生院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275.4;F276.3;F812.42

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