摘要
鼓励私人投资和创业活动是改善民生的重要举措之一,对建立微型和中小企业、扩大就业途径和增加就业具有极其重要的作用。然而,和国际上许多国家相比,中国投资和创业的税费负担明显偏重,这种情况不利于私人投资、创业和就业,严重制约了中小企业的建立和发展,也不利于中国经济稳定增长。政府要通过制定合理的税负水平,取消各种乱收费和罚款,给投资、创业和就业创造一个宽松的社会环境。
Private investment and pioneering work take an important on employment and economy progress, it shall impulse the development of mini-enterprises and middle-sized enterprises. However, the level of tax burden of the investment and employment in China is so high that it has seriously hold back private investment, employment and the development of mini-enterprises and middle-sized enterprises. The government should formulate the reasonable tax burden, cancel all kinds of disorder fee and foefeits and create the easy social enviornment to investment and employment.
出处
《经济与管理》
CSSCI
2010年第2期5-9,共5页
Economy and Management
基金
国家社会科学基金资助项目(08BKS036)"中国社会结构转型中的民生问题研究"阶段性成果
关键词
税负水平
投资
创业
就业
the level of tax burden
investment
pioneering work
employment
