本文關(guān)鍵詞：小微企業(yè)稅源培育的政策研究——以哈爾濱市為例　出處：《學(xué)習(xí)與探索》2016年10期 　論文類型：期刊論文

  更多相關(guān)文章： 小微企業(yè) 稅源培育 稅費(fèi)優(yōu)惠 財(cái)政政策

【摘要】：小微企業(yè)是對(duì)地方經(jīng)濟(jì)發(fā)展的有益補(bǔ)充、創(chuàng)業(yè)創(chuàng)新的重要載體、財(cái)稅增收的主要源泉。以哈爾濱市為例,其小微企業(yè)存在稅費(fèi)優(yōu)惠政策不盡合理、稅源培育配套政策較少、納稅服務(wù)水平急需提升和稅源監(jiān)管機(jī)制有待完善等問(wèn)題。故此,應(yīng)優(yōu)化城市經(jīng)濟(jì)區(qū)的產(chǎn)業(yè)布局、支持小微企業(yè)自主品牌建設(shè)、扶持科技創(chuàng)新型小微企業(yè)發(fā)展,以優(yōu)化小微企業(yè)產(chǎn)業(yè)結(jié)構(gòu)布局;提高財(cái)政資金使用效率、擴(kuò)大政府采購(gòu)覆蓋范圍、繼續(xù)加大財(cái)政補(bǔ)貼力度,以強(qiáng)化小微企業(yè)財(cái)政政策扶持;逐步降低企業(yè)稅收負(fù)擔(dān)、明確稅收優(yōu)惠政策導(dǎo)向、清費(fèi)正稅降低稅外負(fù)擔(dān),以完善小微企業(yè)稅費(fèi)優(yōu)惠政策;積極拓寬企業(yè)融資渠道、支持創(chuàng)投等行業(yè)發(fā)展、完善企業(yè)信貸創(chuàng)新機(jī)制,以加大對(duì)小微企業(yè)融資支持力度。
[Abstract]:Small and micro enterprises are the important source of beneficial supplement to the development of local economy, the important carrier of pioneering and innovation, and the main source of income and tax increase. Taking Harbin as an example, the tax and fee preferential policies of small and micro businesses are not reasonable, there are few supporting policies for tax sources, the urgent need to raise the level of tax service and the need to improve the regulatory mechanism of tax sources. Therefore, we should optimize the City Economic Zone industrial layout, support Small and micro businesses own brand building, support scientific and technological innovation Small and micro businesses development, to optimize the industrial structure layout Small and micro businesses; improve the utilization efficiency of financial funds, expanding the coverage of government procurement, continue to increase financial subsidies, to strengthen fiscal policy to support Small and micro businesses enterprise; gradually reduce the tax burden, clear guidance, preferential tax policies to reduce the tax clearance fee tax burden, in order to improve the Small and micro businesses tax preferential policies; and actively expand the financing channels for enterprises, to support the venture capital industry development, improve the enterprise credit innovation mechanism, in order to increase the Small and micro businesses financing support.
【作者單位】： 哈爾濱商業(yè)大學(xué)財(cái)政與公共管理學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目“區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展的財(cái)稅政策創(chuàng)新與機(jī)制研究”(14BJY003) 哈爾濱市委、市政府研究課題
【分類號(hào)】：F812.42;F276.3
【正文快照】： 支持小微企業(yè)發(fā)展是國(guó)家經(jīng)濟(jì)發(fā)展的重要戰(zhàn)略,是經(jīng)濟(jì)發(fā)展的有益補(bǔ)充、創(chuàng)新創(chuàng)業(yè)的重要載體和稅源培育的主要源泉。李克強(qiáng)在2015年《政府工作報(bào)告》中提出,實(shí)行定向減稅、加大財(cái)政金融支持力度,切實(shí)解決小微企業(yè)融資難融資貴、生產(chǎn)經(jīng)營(yíng)困難、發(fā)展方式粗放、創(chuàng)新能力不足等問(wèn)題,打

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