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中小企业税收优惠政策研究
A Study on the Preferential Tax Policy Suggestions of Small and Medium- sized Enterprises
【摘要】 促进中小企业发展是经济稳定、健康发展的必然选择。本文从梳理我国现行关于中小企业的具体税收优惠政策入手,结合相关政策的执行情况及效果分析,归纳整理了我国中小企业税收优惠政策存在的问题,并有针对性地提出了改进完善的具体建议。
【Abstract】 Promoting small and medium- sized enterprises( SEMs) development is the inevitable choice of maintaining economic stability and sustainability. In this paper,presenting our current specific tax incentives for SMEs,combining the implementation and effect analysis of the relevant policy,summing up and sorting out the problems of SEMs preferential Tax Policy in our country,as well as putting forward concrete and improved suggestions purposefully.
【基金】 2013年度山西省科技厅软科学研究计划项目《山西省中小企业税收优惠政策研究》(2013041031-05)
- 【文献出处】 山西财政税务专科学校学报 ,Journal of Shanxi Finance & Taxation College , 编辑部邮箱 ,2014年03期
- 【分类号】F812.42
- 【被引频次】2
- 【下载频次】521