| 中小企业发展的税费环境分析及对策建议 |
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| 引用本文： | 高凌江,夏杰长.中小企业发展的税费环境分析及对策建议[J].税务与经济,2012(5):73-77. |
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| 作者姓名： | 高凌江 夏杰长 |
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| 作者单位： | 1. 中国社会科学院财经战略研究院博士后流动站,北京100836 北京第二外国语学院,北京100024
2. 中国社会科学院财经战略研究院,北京,100836 |
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| 基金项目： | 教育部人文社会科学基金项目“基于生产效率与交易效率的中小企业发展环境与政策研究” |
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| 摘 要： | 中小企业在产业结构优化升级、经济结构调整、扩大就业、保持稳定以及促进技术进步和制度创新中有着重要作用。随着我国税费改革不断深化,中小企业发展的税费环境得到了明显的改善,但相关法律法规以及政策制定和执行中还存在一些问题,加重了中小企业的税费负担,制约了中小企业的健康发展,亟待改革和完善。应从改进和完善税收法律法规、加快税费改革步伐、加强税收服务等方面为中小企业发展创造有利的税费环境,支持中小企业发展和壮大。
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| 关 键 词： | 中小企业 税费环境 税收政策 |
Analysis of Tax Environment of the Development of SMEs and Its Countermeasure and Suggestion |
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| Gao Ling-jiang,Xia Jie-chang.Analysis of Tax Environment of the Development of SMEs and Its Countermeasure and Suggestion[J].Taxation and Economy,2012(5):73-77. |
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| Authors: | Gao Ling-jiang Xia Jie-chang |
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| Institution: | 1.Post-doctoral Mobile Stations of National Academy of Economic Strategy,Chinese Academy of Social Sciences,Beijing 100836,China;2.Beijing International Studies University,Beijing 100024,China; 3.National Academy of Economics Strategy,Chinese Academy of Social Sciences,Beijing 100836,China) |
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| Abstract: | Small and medium-sized enterprises play an important role in optimizing and upgrading the industrial structure,economic restructuring,expanding employment,maintaining stability and promoting technological progress and institutional innovation.With the deepening reform of China’s tax system,the tax environment for the development of SMEs has been significantly improved.But there are implementation,which adds more tax to SMEs.The relevant laws and regulations should be reformed and improved immediately in order to keep the healthy development of SMEs.Firstly,it is urgent to accelerate the pace of tax system reform.Furthermore,it is important to strengthen the tax services and create a favorable tax environment to support the development and growth of SMEs. |
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| Keywords: | SMEs tax environment tax policy |
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