摘要
一直以来,我国政府高度重视提高小微企业金融服务水平,特别是在获取金融服务的便利上给予了较多财政支持。然而,小微企业在发展过程中暴露出一些深层次融资问题,亟待系统性财税支持政策予以引导。本文通过对比和借鉴主要发达国家支持小微企业发展的财税政策,为我国改善小微企业金融服务提供政策启示。
For a long time,Chinese government has attached great importance to improving the financial services of enterprises.However,small and micro enterprises have exposed some deep-level financing problems,and it is urgent to guide the systemic fiscal and taxation support policies.This paper provides a policy enlightenment by comparing and drawing on the fiscal and taxation policies of major developed countries.
出处
《产业创新研究》
2019年第1期88-89,共2页
Industrial Innovation
关键词
小微企业
金融服务
财税支持
small and micro enterprises
financial services
financial and tax support