摘要
中小微型企业对于就业、经济增长和科技创新等方面有重要意义,应加大财税支持力度以缓解其融资困难。从财税支持中小微型企业发展和融资的四个主要的层次,本文进行了深入分析。作者认为中小微企业融资是世界性难题,除了结构性减税,必须注重政策性融资机制的打造和财政的可持续支持,并如实地从正面讨论在中国构建可持续的政策性融资或政策性金融体系。
SMEs and microenterprises are important for employment,economic growth and technological innovation,and thus should receive greater fiscal support in order to ease financing difficulties.This article provides a four-level in-depth analysis on how taxation can facilitate the development and financing needs of SMEs and microenterprises.Finance for SMEs and microenterprise is a worldwide issue.The author suggests that in addition to structural tax cuts,the government must also focus on building policy-oriented financing mechanism and providing sustainable fiscal support.Moreover,how to construct a sustainable policy-oriented financing mechanism or policy-oriented financial system in China has also been discussed here in a truthfully and positive manner.
出处
《金融市场研究》
2012年第6期71-77,共7页
Financial Market Research
关键词
财政
税收
中小微企业
融资
finance,taxation,small businesses and microenterprises,financing How Taxation Supports the Development and Financing Needs of Small Businesses and Microenterprises
