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消费税改革对中小企业影响的探讨
引用本文:吕广仁. 消费税改革对中小企业影响的探讨[J]. 商业经济(哈尔滨), 2008, 0(1): 27-28,63
作者姓名:吕广仁
作者单位:哈尔滨学院财经与管理学院,黑龙江哈尔滨150086
基金项目:黑龙江省教育厅人文社会科学基金
摘    要:近几年来,我国的中小企业发展迅猛,在促进市场竞争、带动我国经济调整、增加就业机会、方便群众生活、推进技术创新、推动国民经济发展、保持社会稳定和增加财政收入等方面,都发挥了重要作用。在新一轮消费税改革中,不同行业的中小企业将受到一定程度的影响,政府应加大对中小企业的扶持力度,优化对中小企业的服务,降低中小企业的纳税成本。

关 键 词:消费税  改革  中小企业
文章编号:1009-6043(2008)01-0027-02
收稿时间:2007-12-10

On the Influence of Consumer Tax Reformation to the Small and Medium-sized Enterprises
LV-Guangren. On the Influence of Consumer Tax Reformation to the Small and Medium-sized Enterprises[J]. Business Economy, 2008, 0(1): 27-28,63
Authors:LV-Guangren
Affiliation:LV-Guangren
Abstract:In recent years,with the rapid development of our small and medium-sized enterprises,they played an important role in promoting market competition and economic adjustment,increasing opportunity of employment,providing convenience for people's life,improving technical innovation and development national economy,keeping social stability and increasing revenue.However,the new reformation on consumer tax will influence the small and medium-sized enterprises of different trades to some extent.Thus the government should give energetic support,optimize service,and decrease tax cost to them.
Keywords:consumer tax   reformation   the small and medium-sized enterprises
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