摘要
为促进小微企业健康发展,我国出台了一系列税收政策解决其生产经营中存在的税负重、融资难、竞争力弱等问题,一系列的税收扶持政策发挥了积极作用。但是,现行小微企业税收政策依然存在缺乏体系规划、力度不足、方法欠科学等问题。因此,需要从政策体系构建、政策优化、创新扶持方法等多个方面完善小微企业税收政策,以进一步促进小微企业的持续稳定健康发展。
In order to boost the sound development of the small and micro business, China has promulgated a series of tax policies which play a positive role to solve the existing problems in production management, such as the heavy tax burden, hard financing, reduced competitiveness and other issues. However, the current tax policies for the small and micro business still have the problems are inconsistent with the status of them, for in- stance, lack of system planning, lack of enforcement and lack of scientific in method. Therefore, China needs to perfect the tax policies for the small and micro business in several ways, for example, the construction of the policy system, the optimization of the policy, and the innovation of the support method, to further promote the sustained, steady and sound development of small and micro business.
出处
《税务与经济》
CSSCI
北大核心
2014年第6期1-4,共4页
Taxation and Economy
关键词
小微企业
税收政策
个体工商户
税收负担
small and micro businesses
tax policy
privately or individually-owned business
tax burden
