摘要
在国内供给侧改革与国际减税浪潮的共同推动下,继续推行和完善减税降费政策是提升企业竞争力的必然之举。当前,我国民营企业所纳税款占据了我国税收收入总额的绝大部分,其中流转税和所得税是其税收负担的主要部分,众多民营企业仍普遍反映税感强烈、税负重。因此,结合实际,可从明确政府定位;落实已有政策;拓展减税降费政策形式;落实税收法定原则;完善税制结构等方面进一步完善相关减税降费举措,从而更好地为民企减负。
Drived by the domestic supply-side reform and the international wave of tax reduction,it is inevitable for enterprises to continue to carry out and improve tax and fee reduction policies to enhance their competitiveness.At present,the taxes paid by private enterprises in our country account for most of our country's total tax revenue,among which turnover tax and income tax are the main part of their tax burden.Many private enterprises still generally report a strong sense of taxation and heavy tax burden.Therefore,combined with the reality,we can further improve the measures of tax reduction and fee reduction from the aspects of clarifying the government's position,implementing the existing policies,expanding the forms of tax reduction and fee reduction policies,implementing the legal principle of tax,and perfecting the tax structure,so as to better reduce the burden for private enterprises.
作者
邓翠翠
DENG Cui-cui(Tongling University,Tongling Anhui 244061,China)
出处
《铜陵学院学报》
2021年第1期36-40,共5页
Journal of Tongling University
基金
铜陵学院校级科研项目“减税降费背景下民营企业税收负担调查与对策研究”(2019tlxy02)。
关键词
民营企业
减税降费
税收负担
private enterprise
tax and fee reduction
tax burden
