本文選題：紅安縣 + 小型微利企業(yè)��； 參考：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：近些年來,小型微利企業(yè)已經(jīng)發(fā)展成為社會(huì)經(jīng)濟(jì)發(fā)展的一股重要力量,在促就業(yè)、穩(wěn)增長、求創(chuàng)新等方面發(fā)揮著不可替代的作用。在現(xiàn)有企業(yè)規(guī)模中,小型微利企業(yè)的數(shù)量占據(jù)著大多數(shù)。毋庸置疑,只有小型微利企業(yè)能夠健康發(fā)展才能同時(shí)促進(jìn)我國經(jīng)濟(jì)的進(jìn)一步可持續(xù)發(fā)展。從大的方面來說,小型微利企業(yè)它是實(shí)現(xiàn)社會(huì)經(jīng)濟(jì)穩(wěn)定的重要支撐點(diǎn)與落腳點(diǎn)。從小的視角出發(fā),小型微利企業(yè)也是縣域經(jīng)濟(jì)發(fā)展的關(guān)鍵點(diǎn)。2016年是全面推進(jìn)“營改增”之年,稅源呈縮減趨勢(shì)新增稅源較缺乏,小型微利企業(yè)已經(jīng)成為縣域經(jīng)濟(jì)的主體�？梢哉f在地方經(jīng)濟(jì)發(fā)展中特別是縣域經(jīng)濟(jì)中,小型微利企業(yè)發(fā)揮著比較大的推動(dòng)作用。因此,國家從多方面給予了優(yōu)惠政策以支持小型微利企業(yè)的發(fā)展。而稅收激勵(lì)政策作為政策支持當(dāng)中的一項(xiàng)舉措,對(duì)小型微利企業(yè)的發(fā)展來說無疑是創(chuàng)造了一個(gè)相對(duì)寬松的環(huán)境。其中,企業(yè)所得稅作為小型微利企業(yè)主要的稅收負(fù)擔(dān)之一,國家出臺(tái)的一系列小型微利企業(yè)所得稅優(yōu)惠政策對(duì)其發(fā)展意義重大。以下幾個(gè)方面是本文的主要研究內(nèi)容:首先經(jīng)過查找閱讀文獻(xiàn)資料,介紹關(guān)于小型微利企業(yè)生存發(fā)展現(xiàn)狀;梳理我國小型微利企業(yè)稅收優(yōu)惠政策的具體內(nèi)容;分析促進(jìn)縣域小型微利企業(yè)發(fā)展的必要性。然后,以紅安縣地稅所轄的小型微利企業(yè)為研究對(duì)象,利用從紅安縣地方稅務(wù)局調(diào)研得到的資料,介紹紅安縣經(jīng)濟(jì)稅收現(xiàn)狀;分年度分析優(yōu)惠政策帶來的影響;分季度比較最近一次優(yōu)惠政策擴(kuò)圍前后小型微利企業(yè)戶數(shù)的變化、減免稅額的變化,深入分析這種變化的原因;通過對(duì)地稅所轄的小型微利企業(yè)問卷調(diào)查的結(jié)果了解紅安縣小型微利企業(yè)對(duì)政策的了解程度、對(duì)稅務(wù)機(jī)關(guān)工作的滿意度等等。最后剖析當(dāng)前小型微利企業(yè)所得稅優(yōu)惠政策存在的不足,提出完善紅安縣小型微利企業(yè)乃至縣域小型微利企業(yè)優(yōu)惠政策的建議。
[Abstract]:In recent years, small profit enterprises have become an important force in the development of social economy, which plays an irreplaceable role in promoting employment, steady growth and innovation. In the existing business scale, the number of small and micro-profit enterprises account for the majority. There is no doubt that only small and micro-profit enterprises can develop healthily in order to promote the further sustainable development of our economy at the same time. From the big aspect, the small profit enterprise is the important supporting point and the foothold of realizing the social economic stability. From a small angle of view, small and small profit enterprises are also the key points of county economic development. 2016 is the year of comprehensive promotion of "business reform and increase", the tax source is decreasing and the new tax sources are relatively scarce, and small profit enterprises have become the main body of county economy. It can be said that in the local economic development, especially in the county economy, small profit enterprises play a relatively large role in promoting. Therefore, the state has given preferential policies in many ways to support the development of small and micro-profit enterprises. Tax incentive policy, as a measure of policy support, has undoubtedly created a relatively loose environment for the development of small and micro-profit enterprises. Among them, enterprise income tax is one of the main tax burdens for small and small profit enterprises, and the preferential income tax policies issued by the state are of great significance to its development. The following aspects are the main contents of this paper: firstly, by looking up the literature, the author introduces the current situation of the survival and development of the small and micro profit enterprises, combs the specific contents of the tax preferential policies of the small and small profit enterprises in our country; This paper analyzes the necessity of promoting the development of small profit enterprises at county level. Then, taking the small profit enterprises under the jurisdiction of Hongan County Local tax Office as the research object, using the data obtained from the investigation and research of Hongan County Local Taxation Bureau, this paper introduces the present situation of economic taxation in Hongan County, and analyzes the impact of preferential policies on a yearly basis. Quarterly comparison of the most recent preferential policies before and after the expansion of the number of small micro-profit enterprises changes, tax relief changes, in-depth analysis of the reasons for this change; Through the questionnaire survey of small profit enterprises under the jurisdiction of local taxes, we know the degree of understanding of the policy of small profit enterprises in Hongan County, and their satisfaction with the work of tax authorities, and so on. Finally, this paper analyzes the shortcomings of the current income tax preferential policies for small and small profit enterprises, and puts forward some suggestions for perfecting the preferential policies of small and small profit enterprises in Hongan County and even in the county area.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F275.4

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本文編號(hào)：2050404