【摘要】：中小企業(yè)在國民經(jīng)濟發(fā)展中具有重要作用,在世界各國經(jīng)濟發(fā)展中都占舉足輕重的地位。2013年,我國中小企業(yè)的數(shù)量占全國全部企業(yè)數(shù)量99%以上,創(chuàng)造出總GDP的60%左右,貢獻出全國就業(yè)崗位80%1,因此大力支持和發(fā)展中小企業(yè)具有非常重要的戰(zhàn)略意義。本文的研究目的主要是研究“營改增”政策對中小企業(yè)的發(fā)展有什么樣的影響效果,以及如何完善該政策以支持中小企業(yè)的發(fā)展。筆者首先闡述了有關的文獻和理論,界定了中小企業(yè)的概念,分析了“營改增”對中小企業(yè)的具體影響機制和途徑,然后通過實證和案例分析的方式分別研究了“營改增”對中小企業(yè)稅負和自主創(chuàng)新的影響效果,同時也分析了“營改增”對中小企業(yè)的其他影響,包括中小企業(yè)的稅制結構、財務預算、成本和價格等方面。最后針對“營改增”政策所存在的問題,如部分中小企業(yè)出現(xiàn)稅負不減反增的現(xiàn)象等,提出了一些政策建議,包括“營改增”深入推行的建議,如對部分稅負增加的行業(yè)按照稅負平衡點重新調整稅率；隨著納稅業(yè)務的電子信息化,擇機取消小規(guī)模納稅人制度；完善稅收征管制度,調整中央和地方稅收分享體系等；也包括與支持中小企業(yè)發(fā)展和“營改增”政策相配套的其他政策建議,如建立和完善中小企業(yè)法,建立中小企業(yè)的專門行政管理機構和支持中小企業(yè)融資和信用擔保的金融機構,合理制定稅收優(yōu)惠制度和財政補貼制度等。
[Abstract]:Small and medium-sized enterprises play an important role in the development of national economy and play an important role in the economic development of all countries in the world. In 2013, the number of small and medium-sized enterprises in China accounted for more than 99% of the total number of enterprises in China, creating about 60% of the total GDP. Contribute to the national employment position 801, so vigorously supporting and developing small and medium-sized enterprises have very important strategic significance. The purpose of this paper is to study the effect of the policy on the development of small and medium-sized enterprises and how to improve the policy to support the development of small and medium-sized enterprises. Firstly, the author expounds the relevant literature and theories, defines the concept of small and medium-sized enterprises, and analyzes the specific influence mechanism and approaches of "business reform and increase" on small and medium-sized enterprises. Then, through empirical and case studies, this paper studies the impact of "business reform and increase" on the tax burden and independent innovation of SMEs, and also analyzes the other effects of "business reform and increase" on SMEs, including the tax structure of SMEs. Financial budget, cost and price, etc. Finally, in view of the problems existing in the policy of "business reform and increase", such as the phenomenon of increasing tax burden in some small and medium-sized enterprises, this paper puts forward some policy suggestions, including the suggestion of "reform and increase of business operation" to be carried out in depth. For example, the tax rate should be readjusted according to the balance point of tax burden; with the electronic information of tax business, the small-scale tax payer system should be abolished, the tax collection and management system should be perfected, the central and local tax sharing system should be adjusted, and so on. It also includes other policy recommendations, such as the Law on the Establishment and improvement of small and Medium-Sized Enterprises, which are complementary to policies to support the development of small and medium-sized enterprises and to "restructure" them, We should set up special administrative agencies for small and medium-sized enterprises and financial institutions to support financing and credit guarantee of small and medium-sized enterprises, and rationally formulate preferential tax system and financial subsidy system, etc.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F276.3

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