政府促進小微企業(yè)發(fā)展的稅收政策探析,公共管理論文

促進小微企業(yè)發(fā)展的稅收政策探析,公共管理論文【題目】促進小微企業(yè)發(fā)展的稅收政策探析【第一章】【第二章】【第三章】【第四章】【第五章】【第六章】【結(jié)束語/以下為參考文獻】摘要隨著國家不斷強化市場在配置資源中的主導(dǎo)作用，小微企業(yè)作為市場經(jīng)濟中重要的微觀主體，其在促進經(jīng)濟發(fā)展和社會和諧方面的重要作用，也遭到了社會各界的持續(xù)關(guān)注。但隨著世界經(jīng)濟形勢的變化，人民幣相對外幣的升值預(yù)期，以及國內(nèi)通貨膨脹壓力和勞動力、原材料成本的不斷提高，導(dǎo)致我們國家小微企業(yè)的發(fā)展面臨較大的壓力和困難。為此，部門出臺了包括財稅扶持政策在內(nèi)的多項政策措施，用以扶持我們國家小微企業(yè)的健康發(fā)展。然而，由于小微企業(yè)的內(nèi)部原因和市場競爭的缺陷，以及現(xiàn)行的財稅扶持政策措施還不夠完善等原因，我們國家小微企業(yè)的健康發(fā)展還存在眾多制約。因而，針對我們國家當(dāng)下小微企業(yè)發(fā)展的現(xiàn)在狀況，研究和探尋求索財稅扶持政策的有效作用機制，運用財稅扶持手段促進其健康成長，具有積極的理論與實踐意義。本文采用了規(guī)范分析的方式方法，緊扣財稅扶持政策應(yīng)該怎樣促進我們國家小微企業(yè)發(fā)展這一主題，將扶持小微企業(yè)發(fā)展的理念貫穿全文。首先采用文獻研究的方式方法對小微企業(yè)財稅政策的研究現(xiàn)在狀況進行梳理；然后，對小微企業(yè)的相關(guān)概念加以區(qū)分，并介紹了國內(nèi)外關(guān)于小微企業(yè)的界定情況；在對財稅政策扶持小微企業(yè)發(fā)展的理論和現(xiàn)實根據(jù)分析的基礎(chǔ)上，對當(dāng)下財稅扶持政策現(xiàn)在狀況進行深切進入研究，分析現(xiàn)行財稅扶持政策當(dāng)中存在的缺陷；最后，采用借鑒研究和理論研究的方式方法，綜合運用把握的經(jīng)濟理論和財稅理論，結(jié)合實踐提出了具有針對性和可操作性的促進小微企業(yè)發(fā)展的財稅扶持政策建議。通過本文的研究分析，筆者以為完善我們國家促進小微企業(yè)發(fā)展的財稅扶持政策應(yīng)從下面方面采取措施：首先，完善我們國家促進小微企業(yè)的財政政策。創(chuàng)新財政扶持政策措施，完善財政間接扶持機制，發(fā)揮財政政策的引導(dǎo)作用；構(gòu)建立以財政支持為主體的小微企業(yè)融資擔(dān)保體系，解決小微企業(yè)的融資難問題；完善扶持小微企業(yè)發(fā)展的財政資金管理制度，提高財政資金支出效率，發(fā)揮財政監(jiān)督在小微企業(yè)發(fā)展中的促進作用；完善采購制度，擴大小微企業(yè)的市場份額。其次，完善我們國家促進小微企業(yè)的稅收扶持政策。逐步增加以間接優(yōu)惠為主的稅收優(yōu)惠方式；對不同的小微企業(yè)施行差異不同化的稅收政策；調(diào)整和完善流轉(zhuǎn)稅政策，促進小微企業(yè)公平競爭；完善企業(yè)所得稅政策，加強小微企業(yè)發(fā)展后勁；建立健全促進小微企業(yè)發(fā)展的稅收征管形式，降低小微企業(yè)的納稅成本。最后，完善扶持小微企業(yè)發(fā)展的相關(guān)配套措施。調(diào)整并統(tǒng)一小微企業(yè)的認定標準；建立健全促進小微企業(yè)發(fā)展的法律體系；規(guī)范協(xié)調(diào)小微企業(yè)的各類財稅扶持政策；構(gòu)建財政支持與地方財政支持的聯(lián)動機制。筆者通過大量的文獻研究，力圖結(jié)合詳細實際，合理的將財稅理論運用到扶持小微企業(yè)發(fā)展的實踐中來，大體上提出了構(gòu)建和完善促進我們國家小微企業(yè)發(fā)展的財稅扶持政策總框架，為完善我們國家現(xiàn)行的小微企業(yè)財稅扶持政策提供了理論的根據(jù)，也期望相關(guān)政策建議具有一定的實踐參考價值。本文關(guān)鍵詞語：小微企業(yè)財稅扶持財政政策稅收優(yōu)惠AbstractAsthecountrycontinuouslystrengthentheleadingroleofthemarketintheallocationofresources,smallandmicro-enterprisesasaimportantmicro-mainbodyinmarketeconomyanditsimportantroleinpromotingeconomicdevelopmentandsocialharmony,hasbeensustainedattentionfromthecommunity.However,withthechangesintheworldeconomicsituation,Yuanappreciationexpectationsrelativetoforeigncurrencies,aswellasdomesticinflationpressures,risingcostsofrawmaterialsandlabor,ledtothedevelopmentofsmallandmicro-enterprisesinourcountryfacegreaterpressureanddifficulties.Tothisend,theGovernmentintroducedseveralpolicies,includingthefinanceandtaxationsupportingpolicymeasurestopropupthehealthydevelopmentofsmallandmicro-enterprisesinChina.However,duetothesmallinternalcausesanddefectsofmarketcompetitionofmicro-enterprises,aswellastheexistingfinanceandtaxationsupportingpolicymeasuresisstillnotperfectandotherreasons,thehealthydevelopmentofsmallandmicro-enterprisesinChinastillhasmanyrestrictions.Therefore,accordingtothecurrentstatusofsmallmicro-enterprisedevelopment,researchandexploretheeffectiveroleoffinanceandtaxationsupportingpolicymechanism,usingfiscalsupportmeasurestopromotetheirhealthydevelopment,theoryandpracticeofpositivesignificance.Standardanalysismethodusedinthispaper,focusingonthefiscalsupportpoliciesshouldbethesubjectofhowtopromotethedevelopmentofsmallandmicro-enterprisesinChina,willbesupportingthedevelopmentofsmallbusinessconceptthroughout.Firsttouseliteratureresearchmethodforsmallbusinessfinanceandtaxpolicyresearchofcarding,Thenthedistinctionbetweenconceptsrelatedtosmallbusiness,aswellasonthedefinitionofsmallandmicro-enterprisesathomeandabroad;Fiscalandtaxpoliciessupportingthedevelopmentofsmallandmicro-enterprisesonthebasisofanalysisofthetheoreticalandpracticalbasis,in-depthstudyoftheStateofthecurrentfinanceandtaxationsupportingpolicy,analysisofexistingfinanceandtaxationsupportingpolicydefects.Finally,thestudyandresearchmethodsareused,theintegratedapplicationofknowledgeofeconomictheoryandfinanceandtaxationtheory,combinedwiththepracticeoftherelevanceandoperabilityofthefinanceandtaxationsupportingpolicyrecommendationstopromotesmallbusinessdevelopment.Throughanalysisofthisstudy,theauthorthinksthatperfectfiscalsupportpoliciestopromotesmallbusinessdevelopmentinourcountryfromthefollowingmeasures:Firstofall,perfectingChinasfiscalexpenditurepolicyofpromotionofsmallandmicro-enterprises.Innovativefinancialsupportingpolicymeasures,improvingfinancialindirectsupportmechanisms,fiscalspendingpoliciesofroletoplay.Structureestablishedwithfinancialsupportfromthemainbodyofsmallmicro-enterprisefinancingguaranteesystem,solvethefinancingproblemsofsmallandmicro-enterprises;Improvingsupportingthedevelopmentofsmallandmicro-enterprisesfinancialmanagementsystem,improvetheefficiencyoffiscalexpenditureandfinancialoversightroletopromotesmallbusinessdevelopment;Perfectinggovernmentprocurementsystem,andexpandthemarketshareofsmallandmicro-enterprises.Secondly,improvingChinastaxsupportingpolicyforpromotingsmallandmicro-enterprises.Graduallyincreasetoindirectpreferentialtaxbenefits;Implementsthedifferentiatedtothedifferentsmallmicroenterprisethetaxpolicy;Adjustandimprovethecirculationtaxpolicytopromotesmallbusinessfaircompetition;Improvetheenterpriseincometaxpoliciestoenhancesmallbusinessdevelopmentpotential;Establishesperfectlypromotesthetaxrevenuecollectionpatternwhichthesmallmicroenterprisedevelops,reducesthesmallmicroenterprisethetaxpaymentcost.Finally,perfectingtherelatedcomplementarymeasuressupportingthedevelopmentofsmallandmicro-enterprises.Adjustmentanduniformstandardsofidentificationofsmallandmicro-enterprises;establishingandperfectingthelegalsystemtopromotesmallbusinessdevelopmentcodeforcoordinationofallkindsofsmallbusinessfinanceandtaxationsupportingpolicy;Buildingacentrallinkagemechanismoffinancialsupportandfinancialsupport.Authorthroughalargeamountofliteratureresearch,seekstocombinespecificpractical.Reasonableutilizesthefinanceandtaxationtheorysupportsinthepracticewhichthesmallmicroenterprisedevelops,proposedonthewholeconstructsandconsummatespromotesthefinanceandtaxationsupportpolicytotalframewhichourcountrysmallmicroenterprisedevelops,onperfectingthecurrentsmallbusinessfinanceandtaxationsupportingpolicyprovidesatheoreticalbasis,inthehopethatrelevantpolicyrecommendationshasacertainpracticalreferencevalue.Keywords:Smallandmicro-enterprises;FinanceandtaxationSupportpolicies;Fiscalpolicy;Preferentialtaxationpolicy目錄第1章緒論1.1研究背景及意義1.1.1研究背景1.1.2研究意義1.2國內(nèi)外研究綜述1.2.1國外研究綜述1.2.2國內(nèi)研究綜述1.2.3研究狀況評述1.3論文的研究方式方法、內(nèi)容構(gòu)造和創(chuàng)新之處1.3.1論文的研究方式方法1.3.2論文的內(nèi)容構(gòu)造1.3.3論文的創(chuàng)新之處和缺乏第2章小微企業(yè)相關(guān)理論及我們國家小微企業(yè)發(fā)展大概情況2.1小微企業(yè)相關(guān)理論2.1.1小微企業(yè)的概念2.1.2小微企業(yè)相關(guān)概念的區(qū)分2.1.3小微企業(yè)的界定標準2.1.4小微企業(yè)的特征2.1.5小微企業(yè)在我們國家經(jīng)濟社會中的作用2.2我們國家小微企業(yè)發(fā)展大概情況2.2.1我們國家小微企業(yè)的發(fā)展歷程2.2.2我們國家小微企業(yè)發(fā)展現(xiàn)在狀況2.2.3當(dāng)下我們國家小微企業(yè)發(fā)展面臨的窘境第3章財稅扶持政策促進小微企業(yè)發(fā)展的理論分析3.1財稅政策扶持小微企業(yè)發(fā)展的根據(jù)3.1.1干涉市場經(jīng)濟的必要性3.1.2財稅政策引導(dǎo)小微企業(yè)健康發(fā)展的有效性3.2促進小微企業(yè)發(fā)展的財稅政策工具及其作用機理3.2.1財政政策工具及其作用機理3.2.2稅收政策工具及其作用機理3.3財稅扶持政策促進小微企業(yè)發(fā)展的傳導(dǎo)機制3.3.1財政政策扶持小微企業(yè)發(fā)展的傳導(dǎo)機制3.3.2稅收政策扶持小微企業(yè)發(fā)展的傳導(dǎo)機制第4章促進我們國家小微企業(yè)發(fā)展的財稅扶持政策現(xiàn)在狀況分析4.1我們國家現(xiàn)行促進小微企業(yè)發(fā)展的財稅扶持政策4.1.1促進小微企業(yè)發(fā)展的財政扶持政策4.1.2促進小微企業(yè)發(fā)展的稅收扶持政策4.2現(xiàn)行促進小微企業(yè)發(fā)展的財稅扶持政策的缺陷4.2.1現(xiàn)行促進小微企業(yè)發(fā)展的財稅扶持政策施行狀況4.2.2現(xiàn)行促進小微企業(yè)發(fā)展的財政扶持政策中存在的問題4