我国小微企业税收优惠政策完善研究

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1、专业硕士学位论文AbstractAsthedevelopmentoftheeconomy，smallandmicrobusiness(SMB)graduallybecomesthevitalcomponentofthenationaleconomicsystem．Itplaysaindispensableroleinpromotingtheeconomicdevelopment，employmentandindustrialadjustment．SMBsconsistof60percentofGDPinC

2、hina，contributetoapproximately50percenttaxincomeandprovidemorethan80percentofjobplacementinthetowns．However，recentlythedevelopmentofSMBfacesseverechallenges．HightaxinsteadoffinancingdifficultyhasbecometheprimaryfactorhinderingthedevelopmentofSMBs．Sincethe

3、economiccrisisin2008，thegovernmentintroducedseriesoftaxprivilegepolicy，buttheoutcomesremaininsignificant．Inthispaper，startingfromtheexistingresearches，weintroducedthetaxconditionsinSMBsunderthecurrenttaxprivilegepolicy，followedbytheanalysisofacaseinaspeci

4、ficcitybetweentheyear2009to2012，aimingtopreciselyreflecttherealstatusoftheburdeninSMBs．Wesearchforthedefectinthecurrenttaxprivilegebyanalyzingthedifferencesoftheadded—valuetaxandincometaxbetweentheSMBsandlargeenterprises．Researchesinthispaperfoundthatunde

5、rthebackgroundof“structuraltaxreduction”，taxbearinginthelargeenterpriseshasdecreased，butnotsignificantlyinSMBs．ProblemsintheSMBsincludelimitedcoverageoftaxpolicy，limitedstrengthintaxreductionaswellastheconflictbetweenthetasksandpoliciesduringexecution．Fro

6、mthis，inthispaper，weproposedsomeadvicesfromthebasicpremiseofpolicy，taxincentivesspecificcontent，optimizetaxcollection．Keywords：smallandmicrobusiness；taxincidence；taxpolicyIII我国小微企业税收优惠政策完善的研究目录学位论文原创性声明和学位论文版权使用授权书⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．I摘要⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯

7、⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．IIAbstract⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯．．III插图索引⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯VII附表索引⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯一VIII第1章绪论⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯11．1研究背景和意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．11．2文献综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯一21．2．1国

8、外关于小微企业税收政策的文献综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．21．2．2我国关于小微企业税收政策的文献综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．31．2．3国内外研究的简要评述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯51．3文章框架⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．51．4本文的创新点和不足之处⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯6第2章我国小微企业概况及其税负的特征分析⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．。72．1我国小微企业的界定及特