【摘要】：小微企業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)和社會(huì)發(fā)展的重要力量,在市場(chǎng)經(jīng)濟(jì)中扮演著不可或缺的角色。近年來國(guó)家對(duì)小微企業(yè)給予了高度的重視,無論是稅收政策還是就業(yè)政策等;而每一次針對(duì)小微企業(yè)所制定的稅收政策背后,無不體現(xiàn)著稅收"效率和公平"的思想。亞當(dāng)·斯密的賦稅原則、供給學(xué)派的拉弗曲線等稅收效率思想,仍然是指導(dǎo)我們制定稅收政策的重要原則。以此為指導(dǎo),不斷激發(fā)小微企業(yè)的活力,促進(jìn)其一步步地朝著健康、有序的方向發(fā)展,進(jìn)而為國(guó)民經(jīng)濟(jì)發(fā)展做出不可忽視的貢獻(xiàn)。
[Abstract]:Small and micro enterprises play an indispensable role in the market economy as an important force in the development of our national economy and society. In recent years, the state has attached great importance to small and micro enterprises, no matter the tax policy or employment policy, and every tax policy for small and micro enterprises behind the tax policy, all reflect the tax revenue "efficiency and fairness" thought. Adam Smith's tax principle and supply-school 's Lafer curve are still important principles to guide us to formulate tax policy. Guided by this, small and micro enterprises are constantly stimulated and promoted to develop in a healthy and orderly way step by step, thus making unnegligible contributions to the development of the national economy.
【作者單位】： 吉林大學(xué)經(jīng)濟(jì)學(xué)院;
【分類號(hào)】：F812.42

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