【摘要】：小微企業(yè)在穩(wěn)定社會發(fā)展、促進經(jīng)濟增長、擴大社會就業(yè)、促進技術(shù)創(chuàng)新、繁榮商品市場和滿足人民群眾需求等方面,發(fā)揮著極為重要的作用。但是,小微企業(yè)因為受到了許多因素的限制,在激烈的市場競爭環(huán)境中處于一種相對弱勢地位,例如市場競爭力量較為薄弱,生存空間比較狹小。并在企業(yè)的發(fā)展過程中暴露出一些深層次的問題,如技術(shù)水平落后,勞動生產(chǎn)率低下,科技創(chuàng)新能力不足,融資渠道不順暢,容易受到市場經(jīng)濟波動的影響等。所存在的這些問題,在一定的程度上阻礙了小微企業(yè)的持續(xù)發(fā)展。為了緩解小微企業(yè)生存的壓力,發(fā)揮其競爭的優(yōu)勢,進而激發(fā)小微企業(yè)發(fā)展的活力,實現(xiàn)產(chǎn)業(yè)的優(yōu)化升級,國家通過實施一系列的扶持政策為小微企業(yè)減負,比如說擴大政策覆蓋范圍、增值稅轉(zhuǎn)型改革、制定新企業(yè)所得稅法、推進“營改增”等。然而,扶持政策到底對小微企業(yè)有多大的影響?仍是擺在我們面前的一個重要課題,值得我們進一步研究。本文旨在根據(jù)現(xiàn)有的稅收理論,挖掘小微企業(yè)的理論內(nèi)涵,通過對我國小微企業(yè)現(xiàn)行稅收優(yōu)惠政策的解讀和對現(xiàn)階段小微企業(yè)總體情況進行分析,進而了解國家稅收政策影響下的小微企業(yè)的就業(yè)情況。文章首先對小微企業(yè)的概念、劃行標準進行明確的界定。其次,介紹與小微企業(yè)發(fā)展所相關(guān)的理論基礎(chǔ)。再次,對稅收減免和政策變化進行闡述。接下來,為了理解稅收政策對小微企業(yè)的作用機制,文中利用相關(guān)經(jīng)濟數(shù)據(jù),通過比較分析法,分別從不同的地區(qū)、不同行業(yè)和不同產(chǎn)業(yè)來分析稅收優(yōu)惠政策促進小微企業(yè)就業(yè)的效應(yīng)。然后,對本文進行總結(jié)。結(jié)論表明,我國稅收優(yōu)惠政策的頒布與實施,推動了小微企業(yè)的發(fā)展,促進了小微企業(yè)的就業(yè)。最后,提出完善我國小微企業(yè)稅收政策的建議。
[Abstract]:Small and micro enterprises play an extremely important role in stabilizing social development, promoting economic growth, expanding social employment, promoting technological innovation, prospering the commodity market and meeting the needs of the people. However, because of the limitation of many factors, small and micro enterprises are in a relatively weak position in the fierce market competition environment, for example, the market competition power is relatively weak, and the living space is relatively narrow. Some deep-seated problems are exposed in the process of enterprise development, such as backward technical level, low labor productivity, insufficient scientific and technological innovation ability, unsmooth financing channels, and easy to be influenced by market economic fluctuations, and so on. These problems, to a certain extent, hinder the sustainable development of small and micro enterprises. In order to alleviate the pressure of survival of small and micro enterprises, exert their competitive advantages, stimulate the vitality of the development of small and micro enterprises, and realize the optimization and upgrading of industries, the state reduces the burden on small and micro enterprises by implementing a series of supporting policies. For example, expand policy coverage, value-added tax reform, the development of new corporate income tax law, promote "business reform and increase." However, how much impact of enabling policies on small and micro enterprises? It is still an important subject in front of us and deserves our further study. According to the existing tax theory, this paper aims to excavate the theoretical connotation of small and micro enterprises, through the interpretation of the current tax preferential policies of small and micro enterprises in China and the analysis of the overall situation of small and micro enterprises at this stage. Then we can understand the employment situation of small and micro enterprises under the influence of national tax policy. Firstly, this paper defines the concept of small and micro enterprises and defines the standard clearly. Secondly, it introduces the theoretical basis related to the development of small and micro enterprises. Thirdly, the tax relief and policy changes are expounded. Next, in order to understand the mechanism of tax policy on small and micro enterprises, this paper uses relevant economic data, through comparative analysis, from different regions, Different industries and industries to analyze the tax incentives to promote small and micro-enterprise employment effect. Then, this paper is summarized. The conclusion shows that the promulgation and implementation of tax preferential policies in China have promoted the development of small and micro enterprises and promoted the employment of small and micro enterprises. Finally, some suggestions are put forward to improve the tax policy of small and micro enterprises in China.
【學位授予單位】：湖南科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F276.3;F249.2

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