摘要
中小企业的发展离不开税收政策的支持。通过税收政策对中小企业投资、吸纳劳动力就业等方面的经济学分析表明,税收政策对促进中小企业发展有着极强的杠杆撬动作用,但也存在一定局限性。对此,要以辩证唯物的观点:坚持"有用论",反对"无用论",警惕"万能论"。
Small and medium- sized enterprise development can not get away from the tax policy support. With the economic analysis in tax policy on investment and labor employment, we can declare that the tax policy has very. strong effect on accelerating the small and mediumsized enterprise development. But there also exists some shortage. Therefore, we should hold dialectical doctrine： persist ＂ useful standpoint＂, object ＂useless opinion＂, prevent from ＂Omnipotent＂.
出处
《特区经济》
北大核心
2008年第1期271-272,共2页
Special Zone Economy
关键词
税收政策
中小企业
税收优惠
tax policy
small and medium - sized enterprise
tax discount
