本文選題：常熟　切入點：小微企業(yè)　出處：《南京理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：小微企業(yè)對一個國家的經(jīng)濟(jì)發(fā)展具有十分重要的作用,對發(fā)展經(jīng)濟(jì)、增加就業(yè)、創(chuàng)新科技及鞏固社會安定等方面具有戰(zhàn)略性意義。小微企業(yè)在我國數(shù)量龐大,占全國企業(yè)總數(shù)約95%。根據(jù)統(tǒng)計數(shù)據(jù)顯示,我國60%的GDP由中小企業(yè)創(chuàng)造,50%的稅收由中小企業(yè)貢獻(xiàn),65%的發(fā)明專利由中小企業(yè)完成,超過80%的新產(chǎn)品由中小企業(yè)開發(fā)。但小微企業(yè)面臨著生產(chǎn)成本增加、融資難、抗風(fēng)險能力弱等問題,這些因素制約著小微企業(yè)的發(fā)展。小微企業(yè)的健康成長需要政府的幫助扶持,但一直以來,對小微企業(yè)的官方界定沒有明確,導(dǎo)致政府的一些扶持政策都不能很好的落實,小微企業(yè)不能最大程度的享受優(yōu)惠政策。近年來,政府對小微企業(yè)的發(fā)展越發(fā)重視,不斷出臺并完善各種扶持政策及措施,幫助小微企業(yè)發(fā)展。本文從財稅扶持的角度,通過分析常熟市對小微企業(yè)的各項財稅扶持措施,找出其存在問題,并借鑒發(fā)達(dá)國家先進(jìn)經(jīng)驗,提出進(jìn)一步完善常熟小微企業(yè)財稅扶持的對策建議,包括推動上級加強(qiáng)小微企業(yè)相關(guān)法律體系建設(shè);擴(kuò)大財政資金規(guī)模并提高其使用效率;加大對小微企業(yè)的融資支持力度;完善科技型小微企業(yè)發(fā)展扶持政策;注重政策延續(xù)性;擴(kuò)大小微企業(yè)稅收優(yōu)惠范圍;建立健全扶持小微企業(yè)的政府采購制度。
[Abstract]:Small and micro enterprises play a very important role in the economic development of a country. They are of strategic significance in developing the economy, increasing employment, innovating science and technology, and consolidating social stability. Accounting for about 95% of the total number of enterprises in China. According to statistical data, 50% of the GDP in our country is created by small and medium-sized enterprises (SMEs), and 65% of the total number of invention patents contributed by small and medium-sized enterprises (SMEs) are accomplished by small and medium-sized enterprises. More than 80% of the new products are developed by small and medium-sized enterprises. But small and micro enterprises are faced with such problems as increased production costs, difficult financing, and weak ability to resist risks. These factors restrict the development of small and micro enterprises. The healthy growth of small and micro enterprises needs the help and support of the government. However, the official definition of small and micro enterprises has not been clearly defined, which has led to the lack of good implementation of some government support policies. In recent years, the government has paid more and more attention to the development of small and micro enterprises, and continuously introduced and improved various supporting policies and measures to help the development of small and micro enterprises. Based on the analysis of various financial and tax support measures for small and micro enterprises in Changshu City, this paper finds out the existing problems, and draws lessons from the advanced experiences of developed countries, and puts forward some countermeasures and suggestions to further improve the financial and tax support for small and micro enterprises in Changshu. It includes promoting higher authorities to strengthen the construction of relevant legal system of small and micro enterprises; expanding the scale of financial funds and improving their use efficiency; increasing the financing support for small and micro enterprises; perfecting the supporting policies for the development of science and technology small and micro enterprises; paying attention to the continuity of policies; Expand the scope of tax incentives for small and micro enterprises; establish and improve the government procurement system to support small and micro enterprises.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F276.3;F812.7

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