摘要
税收作为一种经济杠杆,具有较强的宏观调控作用。要充分利用税收政策,给中小企业的创立和成长营造一个宽松而有利的外部环境。应从降低税率、减少税种、提高起征点等方面完善我国的税收制度,为中小企业的发展创造有利条件。
As a kind of economic lever,revenue exerts a strong macro-regulation function.It is necessary to fully utilize it to create a free but strong outer environment for the foundation and development of small and medium-sized enterprises.In this paper,lowering tax-rates,reducing tax categories,and increasing taxation starting-points are suggested to perfect taxation system of our country so as to establish various favorable conditions for the development of small and medium-sized enterprises.
出处
《商业研究》
北大核心
2005年第7期122-124,共3页
Commercial Research
关键词
中小企业
减免
费税
small and medium-sized enterprises
deductions and exemptions
fee tax
