扶持微型企业创业的税收政策:不足及改进

作为创业主要形式的微型企业在解决就业与贫困问题上作用巨大,但同时它又是市场竞争中的弱势群体,其发展壮大离不开政府的税收政策扶持。而现行的税收政策针对微型企业的非常有限,并且不能结合企业实际,政策效果大打折扣,难以有效扶持微型企业。为了促进创业,建议调整现行针对微型企业的税收政策,加大对微型企业的税收优惠力度,以培植和推动微型企业的发展壮大,进而带动就业,促进经济均衡发展。

Research of Micro-enterprise's Entrepreneurship Tax Policy

As the entrepreneurship main form,the micro-enterprise has great capacity to contribute to solve the problem of employment and poverty.But it is also the vulnerable groups in the market competition,its development and growth can not be separated from the government’s tax policy support.But the existing tax policy for micro-enterprises is very limited and can not be combined with enterprise actual conditions,so the policy’s effect is not very good,and can not effectively support micro-enterprises.In order to...