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《中小企业促进法》第二十三条规定:“国家在有关税收政策上支持和鼓励中小企业的创立和发展。”这是对我国中小企业享有税收优惠的明确规定,但因为该规定只是原则性的,目前尚未出台中小企业促进法实施细则,致使有些关于中小企业税收优惠的规定未能真正实施。本文从四个方面将《中小企业促进法》中涉及税收优惠政策予以细化,以期对中小企业的发展起到有力的促进作用。
Article 23 of the Law on Promotion of Small and Medium Enterprises stipulates that: “The state supports and encourages the establishment and development of small and medium-sized enterprises in the relevant taxation policies.” This is an explicit provision for the tax incentives enjoyed by small and medium-sized enterprises in our country. However, It is only a matter of principle. At present, no detailed rules on the implementation of the SME Promotion Law have been promulgated. As a result, some provisions on tax preference for SMEs have not been implemented. This article will be from four aspects of the “SME Promotion Law” involved in preferential tax policies to be refined, with a view to SME development has played a powerful role in promoting.