【作者】 郑琳；

【导师】 桑士俊；

【作者基本信息】 厦门大学 ， 会计硕士（MPAcc）（专业学位）， 2018， 硕士

【摘要】 小微企业是国民经济发展中的重要单位。改革开放40年来,我国经济的持续繁荣发展离不开小微企业做出的巨大贡献。但其存在的经营结构不佳、资金有限、创新能力不足等问题一定程度上制约了其自身的发展。梳理十八大以来国务院多次常务会议活动不难发现,支持小微企业发展一直是李克强总理突出重视的工作之一,各类小微企业和双创平台几乎是总理历次基层考察的必备项目。小微活,就业旺,经济兴。保障小微企业健康发展,充分发挥小微企业改善社会就业、维护社会稳定的积极作用,有利于进一步涵养就业潜力和经济发展的持久耐力,具有十分重要的战略意义。税收是重要的经济宏观调控手段,税收政策对扶持小微企业发展具有积极的正面效应。企业所得税作为小微企业的主要税收负担之一,对小微企业发展意义重大。本文以国内外学者对小微企业所得税优惠政策的研究为基础,通过对慈溪市税务局所辖小微企业的所得税优惠政策实施情况进行分析,并借鉴国外先进国家小微企业所得税管理经验,得出我国小微企业所得税优惠政策在制定上和实施上存在的不足,并提出相应的意见和建议。更多还原

【Abstract】 Small and micro enterprises are important units in the development of the national economy.In the past 40 years of reform and opening up,the sustained and prosperous development of China’s economy is inseparable from the tremendous contributions made by small and micro enterprises.However,its existence of poor business structure,limited funds,and insufficient innovation capacity have restricted its own development to some extent.It is not difficult to find out the activities of the State Council’s many executive meetings since the 18th National Congress.Supporting the development of small and micro enterprises has always been one of the outstanding tasks of Premier Li Keqiang.All kinds of small and micro enterprises and dual-creation platforms are almost necessary for the prime ministers to conduct grassroots inspections..Small and small,employment is booming,and the economy is booming.Safeguarding the healthy development of small and micro enterprises,giving full play to the positive role of small and micro enterprises in improving social employment and maintaining social stability is conducive to furthering the potential for employment and the endurance of economic development.It is of great strategic significance.Taxation is an important means of macroeconomic regulation and control,and taxation policies have a positive positive effect on supporting the development of small and micro enterprises.As one of the main tax burdens of small and micro enterprises,corporate income tax is of great significance to the development of small and micro enterprises.Based on the research of small and micro enterprise income tax preferential policies by domestic and foreign scholars,this paper analyzes the implementation of income tax preferential policies of small and micro enterprises under the jurisdiction of the former State Administration of Taxation of Cixi City,and draws on the experience of small and medium enterprise income tax management in foreign advanced countries.Find out the shortcomings in the formulation and implementation of China’s small and micro enterprise income tax preferential policies,and put forward corresponding opinions and suggestions.更多还原