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伴随着当前我国市场经济制度的持续推进,在社会生活领域中小企业的数量越来越多,其规模也日渐庞大。但同时也需注意到,当前所实行的一些财政税收制度,已经无法适应于中小企业的发展需求。因而,开展财政税收制度创新,对于促进中小企业发展十分必要。本文从政策倾斜、资金扶持与融资担保三方面分析了财政税收制度对中小企业发展的扶持作用,探讨了目前我国财政税收体系所存在着的一些现状问题,并据此提出了一些从财政税收角度扶持中小企业发展的创新举措。
With the ongoing promotion of the market economy system in our country, there are more and more small and medium-sized enterprises in the field of social life and their scale is also growing. At the same time, however, it should also be noted that some fiscal and taxation systems currently implemented have not been able to meet the development needs of SMEs. Therefore, to carry out the innovation of fiscal and taxation system is very necessary to promote the development of SMEs. This article analyzes the supporting function of the fiscal taxation system on the development of SMEs from the aspects of policy inclination, financial support and financing guarantee, probes into the current status quo of the current fiscal taxation system in our country, and puts forward some suggestions from the aspects of fiscal taxation Innovative measures to support the development of SMEs.