摘要
小型微利企业在保障市场竞争、扩大城乡就业方面具有非常重要的作用,而税收政策调整的方向和力度会直接影响企业的经营状况,梳理小型微利企业所得税的税收优惠政策并对政策运行情况进行分析是有必要的。本文以北京市小型微利企业为调查对象,通过调查问卷的形式对小型微利企业所享受的企业所得税税收优惠情况进行调研,并在此基础上提出了相应的政策建议。
Small profit-making enterprises play an important role in safeguarding market competition and expanding urban and rural employment. The direction and strength of tax policy adjustment will directly affect the business operations of enterprises. Therefore, it is necessary to sort out and analyze the tax incentives for small profit-making enterprises. Taking the small profit-making enterprises of Beijing as the survey object, the paper investigates the enterprise income tax incentives enjoyed by these enterprises through questionnaires, and finally puts forward relevant policy recommendations.
出处
《国际税收》
CSSCI
北大核心
2019年第5期75-79,共5页
International Taxation In China
关键词
小型微利企业
税收优惠政策
Small profit-making enterprise
Tax incentive policy
