促进中小企业发展的财税政策研究.pdf

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1、ABSTRACTSmallandmedium-sizedenterpriseshavebecomeanimportantpartofmoderneconomy.Its’survivalanddevelopmentisconsistentwiththedirectionofthemoderneconomy.Basedonmacroeconomicviews,dissertationdemonstratestheroleofSMEsinincreasingemployment,transformingsavingsintoinves

2、tmentandstimulatingeconomicgrowth.Butinpractice,fiscalandtaxationpolicy,especiallythetaxpolicy,isnotconducivetothefurtherdevelopmentofSMEsandneitherisfinancingsupport.AfteranalyzingthenatureoftheSMEsandIts’businessgoals,dissertationarguesthatfirstofall,direct-tax-rat

3、ehikeorindirect-tax-ratehikewillincreasetheoperationalandfinancialriskofSMEs.Secondly,tomakedirecttaxasmaintaxismorebeneficialtothedevelopmentofSMEs.Lastly,Indirecttaxationpreferentialismoreeffectivethandirecttaxationpreferential.Throughthecasestudyofzhongshancity,di

4、ssertationanalyzestheexistingproblemsintaxburden,preferentialtaxpolicyandthedistributionoftaxburdenamongenterprises.Inthefinalchapter,thedissertationgivesthefiscalandtaxationpolicysuggestionsaccordingtopreviousstudy.Keywords:SMEs;enterprisetheory;fiscalandtaxationpol

5、icyII目录摘要..............................................................................................................................................IABSTRACT...........................................................................................................

6、........................II目录...........................................................................................................................................III1导论..............................................................................................

7、...............................................11.1研究背景和研究意义..........................................................................................................11.2国内外相关文献综述........................................................................................

8、..................21.3研究思路和研究方法....................................................................................................