促进中小企业发展的税收政策研究

【作者】 邹安霞；

【导师】 安福仁；

【作者基本信息】 东北财经大学 ， 财政学， 2005， 硕士

【摘要】 面对我国入世和发展社会主义市场经济的大背景，我们越来越清醒地认识到中小企业在推动我国国民经济持续快速发展、缓解就业压力、促进市场繁荣和社会稳定等方面将发挥越来越重要的作用。而中小企业作为单个企业相对于大型企业而言，在人力、财力、物力资源等方面有明显的不足，在市场竞争中处于弱势地位。我国中小企业在创立和发展进程中面临着许多困难制约其进一步发展壮大。这其中既有体制方面的问题，也有包括税收政策在内的政策方面的问题；既有大多数中小企业发展所面临的共性问题，也有单个企业发展所遇到的个性问题。如何解决这些问题，促进中小企业的发展，已经成为在新世纪里确保我国国民经济进一步繁荣发展和社会稳定的一个重要课题。为解决这些问题，国家已颁布了《中华人民共和国中小企业促进法》，首次以国家正式法律的形式对促进和鼓励中小企业发展做出了明确的规定。本文拟就我国中小企业所面临的这些问题，以及税收如何促进我国中小企业的发展，构建良好的公平竞争的税收环境加以分析和阐述。 本文共分三大部分： 第一部分是发展中小企业的必要性分析。主要阐述了中小企业在国民经济中的作用及影响其发展的不利因素，并对政府现有的支持中小企业发展的政策工具进行了分析，其中着重论述了税收政策对中小企业发展的突出作用。 第二部分论述了税收政策对中小企业发展的影响。主要阐述了税收对中小企业人力、财力、物力等资源积累方面的影响，接着从税收原则的角度论述了促进中小企业发展的理论依据，并对国内、外促进中小企业发展的税收政策进行了评析。 第三部分探讨的是税收政策怎样促进中小企业发展，这是本文的主题所在。这里主要从两个角度来阐述：一个是针对所有类型中小企业的税收政策，即如何促进所有中小企业都能面临的人力、物力、财力资源积累方面的问题；另一个是有选择的税收政策，根据国家不同阶段的发展目标来确定重点支持对象，从有利于解决三农问题，有利于技术创新，有利于可持续发展的角度，有更多还原

【Abstract】 Facing our country’s entry into WTO and the background of developing socialist market economy, more and more, we are soberly realized that the small and medium-sized enterprise play vital role in impelling our country national economy to continue fast to develop, to alleviate the employment pressure, promotes the market prosperity and the society steadily. But the small and medium-sized enterprise took the single enterprise is opposite in the major industry says, in aspect and so on manpower, financial resource, physical resource resources has the obvious insufficiency, is at the weak trend position in the market competition. Our country small and medium-sized enterprise faces in the establishment and the development advancement many difficultly is restricting it further to grow strong. This already has the system aspect the question, also has including the tax policy the policy aspect question; Also has the general character question which the majority small and medium-sized enterprise development faces, also has the individuality question which the single enterprise develops meets. How solves these problems, promotes the small and medium-sized enterprise development, already became a social stability important topic in the new century which guarantees our country national economy further to prosper the development. In order to solve these problems, the country has promulgated "People’s Republic of China Small and medium-sized enterprise Promotion Law", to promoted and encourages the small and medium-sized enterprise development to make the explicit stipulation for the first time by the national official law form. This article these questions which faces as to our country small and medium-sized enterprise, as well as how does the tax revenue promote our country small and medium-sized enterprise development, constructs the good fair competition the tax revenue environment to perform to analyze and the elaboration.The full text divides into three parts altogether:更多还原