摘要
中小微企业是国民经济和社会发展的重要力量。将财税政策聚焦中小微企业,对促进就业、改善分配格局、维护社会稳定具有重要的理论意义和实践意义。本文从梳理相关财税政策入手,结合存在的问题分析原因,评估政策效果,同时借鉴国外经验,提出政策建议,以期更好地支持和促进科技创新型中小微企业发展。
The small-and-micro-sized enterprises are important forces in the economic and social development. The government needs to promote employment, improve the distribution pattern and maintain social stability through fiscal and tax support on innovative Small-and-micro-sized Enterprises. This paper assesses the effect of current fiscal and tax policies and focuses on the existing problems. Based on this, the paper puts forward relevant policy suggestions to further promote the technological innovation of Small-and-micro-sized Enterprises in China.
出处
《税务研究》
CSSCI
北大核心
2015年第5期19-22,共4页
关键词
创新型
中小微企业
财税政策
Innovation
Small-and-micro-sized enterprises
Fiscal and taxation policy
