我国小微企业税收优惠法律制度分析

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1、万方数据山东大学硕士学位论文CoNTENTSABSTRACK(inChinese)⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．⋯⋯⋯⋯．⋯．⋯⋯⋯⋯⋯．．1ABSTRACK⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．3Introduction⋯⋯．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．⋯．．．．．．．．．．．．．．．．．．．．．．1Chapter1smallmicroenterprisesandtaxallowanceOverview⋯⋯⋯⋯⋯⋯⋯⋯⋯．3Section1Thebasi

2、cconceptdefinition．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．31、Definitionofsmallmicroenterprises．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．32、Definitionoftaxallowanceandlegalsystems．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．5(1)ConnotationofthelegalsystemofTaxAllowance⋯⋯⋯⋯⋯⋯⋯

3、⋯5(2)ExtensionoftaxallowanceLegalSystem⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．6Section2Theneedforsmallmicroenterprisestoenjoypreferentialtax．．．．．．．．．．．．．．．．．61、Strategicpositionandroleofsmallmicroenterprisesinthenationaleconomy62、Smallmicrobusinessesatadisadvantageincompetitioninthemarket⋯⋯⋯7Section3Feasibilityofsm

4、allandmicroenterprisestoenjoypreferentialtax．．．．．．．．．．．81、Taxincentivescanincreaserevenuesources⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．82、Smallmicroenterprisecanreducefiscalspendingtopromoteemployment⋯83、Sciencetaxbenefitswillnothaveaseriousimpactonrevenue⋯．．．．⋯⋯．．8Chapter2China’Scurrentsmallmicroenterprisetaxallo

5、wanceLegalSystemDefectandrootcauses．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．⋯．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．⋯．．．．．．．．1()Section1China’Ssmallmicroenterprisespreferentialtaxlawsystemwheretheproblemlies．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．⋯．．．．．．．．1

6、()1、Intheformofalackofstandardizedlegalsystem⋯⋯⋯⋯⋯⋯．．⋯⋯⋯．102、Systemrunningunderthemaininterestsofallpartiesimbalance⋯⋯⋯⋯⋯14Section2Therootcausesofsmallmicroenterpriseincometaxlawsystemdefects161、Trendlegalinstrumentalismmischief．⋯⋯⋯．．．⋯⋯．．⋯⋯⋯⋯⋯⋯⋯⋯．．162、Understandingthenatureofmacro—control

7、lawdeviation．．．．．．．．．．．．．．．⋯．⋯．．173、MisusePolicyandLegalMethod．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．17Chapter3ImprovethesmallmicroenterprisedevelopmentofChina’Slegalsystemof万方数据山东大学硕士学位论文taxincentivesrecommendation．⋯．．．．．．．．．．．．．．．．．．⋯．．．⋯．⋯．．．．⋯