| 完善财税支持政策 促进中小企业发展 |
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| 引用本文： | 朱润喜. 完善财税支持政策 促进中小企业发展[J]. 税务与经济, 2011, 0(4) |
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| 作者姓名： | 朱润喜 |
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| 作者单位： | 内蒙古财经学院财税学院,内蒙古呼和浩特,010051 |
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| 基金项目： | 内蒙古自治区中小企业发展研究基地课题“支持中小企业发展的财税政策及其效果评价研究”(项目编号:ZJD090012)的阶段性研究成果 |
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| 摘 要： | 我国中小企业向好发展的态势虽已渐趋明朗,但事实表明,我国现行针对中小企业的财税支持政策仍不够完备、有力。从我国现行财税支持政策存在的不足及国际社会支持中小企业发展的成功经验来看,未来我国财税支持政策的重构应注重政府行为与市场行为的衔接互动,在强化支持力度的基础上,重点鼓励中小企业进行技术研发与运用、加快设备更新和增加社会就业。
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| 关 键 词： | 中小企业 财税政策 资金规模 使用效率 政府采购制度 |
Perfecting Fiscal Policy and Improving the Development of SMEs |
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| Zhu Run-xi. Perfecting Fiscal Policy and Improving the Development of SMEs[J]. Taxation and Economy, 2011, 0(4) |
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| Authors: | Zhu Run-xi |
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| Affiliation: | Zhu Run-xi(School of Finance and Taxation,Inner Mongolia College of Finance and Economics,Huhehot 010051,China) |
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| Abstract: | One such trend is rising that SMEs are developing very well in China.But,as a matter of fact,the current fiscal policies for supporting SMEs are still not complete and powerful.There are some shortcomings in fiscal policies for supporting SMEs.From the successful experience of supporting the development of SMEs of the international community,the future reconstruction of fiscal policy will highlight the interaction of government action and market action and strengthen the support of SMEs in China.It also wil... |
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| Keywords: | SMEs fiscal policy scale of fund service efficiency government procurement system |
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