摘要
从节税、实际税负、筹资方式、资本配置和间接优惠五个方面对小微企业的税收优惠政策效应进行全面评估。研究发现,尽管仍存在亟待解决的问题,目前实施的税收优惠政策对小微企业的持续健康发展还是起到了正面的积极作用。相关的改革建议是:加大税收优惠政策对小微企业的扶持力度;贯彻落实税收优惠政策,减轻小微企业实际税负;适当提高股权融资比重,优化筹资方式;加快资金流入,合理配置资源以及完善间接税收优惠政策。
A comprehensive evaluation on the preferential taxation policies for small and micro businesses is made from the perspectives of tax saving,actual tax burden,financing,capital allocation and indirect incentives.The results show that,though questions still exist,current preferential tax policies have been playing positive roles in sustained and healthy development of small and micro businesses.The countermeasures are to strengthen the support of the preferential tax policies to small and micro businesses,reduce their actual tax burden,optimize financial approaches,rationalize resource allocation by encouraging inflow of capital and improve the indirect preferential tax policies arrangements.
作者
田发
谢凡
TIAN Fa;XIE Fan(Business School,University of Shanghai for Science&Technology,Shanghai 200093,China)
出处
《北京邮电大学学报（社会科学版）》
2018年第3期69-75,96,共8页
Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)
基金
上海市哲学社会科学项目(2016BJB003)
关键词
小微企业
税收优惠
效应评估
small and micro businesses
tax preference
evaluation
