论文部分内容阅读
“十三五规划”纲要和政府工作报告多次提到小微企业对转型升级、全民创新创业、扩大就业具有重要作用,而小微企业营业额较小、市场竞争地位弱势、生命力短、利润微小等特征严重阻碍其发展壮大。近年国务院常务会议多次强调对小微企业税负只减不增,当前对其税收减负政策进行研究具有迫切性和重大现实意义。文章重点对现行小微企业税收政策的缺陷进行分析,并提出如何实施税收减负政策促进其健康优质发展。
The Thirteenth Five-Year Plan and the government work report repeatedly mentioned that small and micro enterprises play an important role in restructuring and upgrading, innovation and entrepreneurship for all and expanding employment. Small and micro enterprises have small turnover, weak market competition and short vitality , Small profits and other characteristics seriously hindered its development and growth. In recent years, the executive meeting of the State Council has repeatedly emphasized that the tax burden on small and micro enterprises should be reduced or decreased only. Therefore, it is urgent and of great realistic significance to study the tax burden reduction policy at present. The article focuses on the current shortcomings of the tax policy of small and micro enterprises to analyze and put forward how to implement the tax burden reduction policy to promote its healthy and quality development.