| 新企业所得税法下小型微利企业可持续发展的探讨 |
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| 引用本文： | 程斌.新企业所得税法下小型微利企业可持续发展的探讨[J].改革与战略,2010,26(4):144-146. |
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| 作者姓名： | 程斌 |
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| 作者单位： | 苏州市职业大学经贸系,江苏,苏州,215104 |
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| 基金项目： | 苏州市职业大学青年教师科研启动基金立项项目，苏州市职业大学校级科研项目 |
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| 摘 要： | 文章从新企业所得税法关于小型微利企业的界定出发，在阐述小型微利企业发展现状的基础上，全面分析了阻碍其可持续发展的因素——融资障碍、外部环境障碍、技术障碍和内部管理障碍，并从微观和宏观角度提出了促进小型微利企业可持续发展的对策。
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| 关 键 词： | 新企业所得税 小型微利企业 可持续发展 |
The Sustainable Development of the Small Low-profit Enterprises Under the New Tax Law of Enterprise Income |
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| Cheng Bin.The Sustainable Development of the Small Low-profit Enterprises Under the New Tax Law of Enterprise Income[J].Reformation & Strategy,2010,26(4):144-146. |
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| Authors: | Cheng Bin |
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| Institution: | Cheng Bin (Business Department, Suzhou Vocational University, Suzhou, Jiangsu 215104 ) |
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| Abstract: | This paper begins at the new tax law of enterprises income on the definition of the small low-profit enterprises, based the situation of the small low-profit enterprises, it gives the analysis of the four major obstacles of the sustainable development of the small low-profit enterprises, such as funds, external environment, technology, internal management. At last it puts several suggestions on how small low-profit enterprises to fulfill sustainable development. |
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| Keywords: | new enterprise income tax small low-profit enterprises sustainable development |
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