| 促进小微企业发展的税收政策研究 |
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| 引用本文： | 孙迎芬.促进小微企业发展的税收政策研究[J].江苏市场经济,2014(5):19-22. |
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| 作者姓名： | 孙迎芬 |
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| 作者单位： | 江苏经贸职业技术学院会计学院,江苏南京211168 |
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| 基金项目： | 2013年江苏商业会计学会重点研究课题“促进小微企业发展的税收制度研究”（JSSYKJ2013203） |
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| 摘 要： | 小微企业在国民经济中占有重要地位,完善与改进税收政策对促进小微企业的发展有重要意义.对我国现行小微企业的界定标准和小微企业税收制度进行分析,指出相关税收政策存在的不足,并提出促进小微企业进一步发展的税收政策建议.
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| 关 键 词： | 小微企业 税收体系 税收政策 起征点 |
On Tax Policies to Promote the Development of Small and Micro Enterprises |
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| Authors: | SUN Ying-fen |
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| Institution: | SUN Ying-fen (Accounting School, Jiangsu Institute of Commerce, Nanjing 211168, Jiangsu, China) |
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| Abstract: | Small and micro enterprises occupy the important position in national economy. The perfection and improvement of the tax policies is of great significance to promote the development of small and micro businesses. Based on the induction of small and micro businesses defined standards, the article analyzes the current tax system of small and micro enterprises, points out the existing problems and makes policy recommendations on further development of small and micro enterprises. |
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| Keywords: | small and micro enterprises tax system tax policy tax threshold |
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