| 国际金融危机下完善中小企业税收优惠制度的法律思考 |
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| 引用本文： | 沈木珠,孙成成.国际金融危机下完善中小企业税收优惠制度的法律思考[J].南京财经大学学报,2010(1):82-89. |
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| 作者姓名： | 沈木珠 孙成成 |
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| 作者单位： | 南京财经大学国际法经济法研究所; |
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| 基金项目： | 2009年度江苏省法学研究招标立项课题“国际金融危机背景下江苏中小企业可持续发展法律规制研究”(项目编号:SFH2009A10)的阶段性成果 |
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| 摘 要： | 税收优惠是国家在税收方面给予纳税人和征税对象的各种优待的总称。在中国,99%的企业是中小企业。长期以来我国都有关于中小企业税收优惠的规定,从而促进了中小企业的快速发展。此次国际金融危机使我国中小企业的发展面临严峻挑战,保护中小企业迫切需要税收优惠政策的支持。完善中小企业税收优惠制度,对于帮助中小企业顺利度过难关,促进国民经济发展,维护社会稳定均有重大意义。本文通过借鉴当前金融危机形势下各国关于中小企业税收优惠制度的调整经验,对我国现存相关立法进行了全面剖析,并就完善该项制度提出几点建议。
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| 关 键 词： | 国际金融危机 中小企业 税收优惠 法律思考 |
Legal Thinking of Improving Tax Preferences for Medium-sized and Small Enterprises under the International Financial Crisis |
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| SHEN Muzhu,SUN Chengcheng.Legal Thinking of Improving Tax Preferences for Medium-sized and Small Enterprises under the International Financial Crisis[J].Journal of Nanjing University of Finance and Economics,2010(1):82-89. |
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| Authors: | SHEN Muzhu SUN Chengcheng |
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| Institution: | Research Institute of International Economic Law/a>;Nanjing University of Finance and Economics/a>;Nanjing 210046/a>;China |
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| Abstract: | Tax preference is considered as a group of all kinds of preferential treatments that the taxpayers and objects of imposition could enjoy in the field of impositin in a country, In China, medium-sized and small enterprises take 99% of the total. For a long time, there have been many stipulations about tax preferences for such enterprises, so they have been rapidly promoted. However, domestic medium-sized and small enterprises are faced with serious challenges from the impact of international financial crisis... |
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| Keywords: | international financial crisis medium-sized and small enterprises tax preference legal thinking |
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