| 促进中小企业发展的税收政策研究 |
| |
| 引用本文： | 刘慧平. 促进中小企业发展的税收政策研究[J]. 安徽工业大学学报(社会科学版), 2004, 21(4): 30-31 |
| |
| 作者姓名： | 刘慧平 |
| |
| 作者单位： | 湖南税务高等专科学校,财金系,湖南,长沙,410005 |
| |
| 摘 要： | 我国现行中小企业税收优惠措施存在明显不足 ,难以对中小企业生存和发展起到应有的扶持作用。应借鉴国外先进经验 ,完善税收政策体系 ,以扶持和促进中小企业的发展。
|
| 关 键 词： | 中小企业 税收政策 税收征管 |
| 文章编号： | 1671-9247(2004)04-0030-02 |
| 修稿时间： | 2004-03-08 |
Researches in Tax Policy to Promote the Development of Mid-small Enterprises |
| |
| LIU Hui ping. Researches in Tax Policy to Promote the Development of Mid-small Enterprises[J]. , 2004, 21(4): 30-31 |
| |
| Authors: | LIU Hui ping |
| |
| Abstract: | There exist obvious shortage tax preferential measures in present mid small enterprises, which can not foster the existence and the development of them. We should borrow overseas advanced experiences, perfect our tax policy system to promote mid-small enterprises development. |
| |
| Keywords: | mid-small enterprises tax policy tax levy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
