發(fā)布時間：2018-01-20 10:50

  本文關鍵詞： 微型企業(yè) 法律保障 界定標準 融資 稅收　出處：《河北經(jīng)貿(mào)大學》2013年碩士論文　論文類型：學位論文

【摘要】：微型企業(yè)作為最小的企業(yè)個體,2011年6月終于在我國工信部、國家統(tǒng)計局、發(fā)改委、財政部等4部委的正式文件中粉墨登場，自此中小型企業(yè)細化分為中小微三種類型。文件中規(guī)定，從業(yè)人員300人及以上，且年營業(yè)收入2000萬元及以上的為中型企業(yè)，將中型企業(yè)分解出來。文件還將從業(yè)人員20人及以上，且年營業(yè)收入300萬元及以上的界定為小型企業(yè)，從業(yè)人員20人以下或年營業(yè)收入300萬元以下的為微型企業(yè)，小型企業(yè)與微型企業(yè)也有了明確的界定標準。 微型企業(yè)的魅力源自于它靈活多變的經(jīng)營方式，多元化的市場網(wǎng)絡。世界經(jīng)濟發(fā)展的現(xiàn)狀和趨勢表明，微型企業(yè)表現(xiàn)出來的活力和生命力并不亞于大型企業(yè)。無論是在發(fā)達國家還是發(fā)展中國家，微型企業(yè)都占據(jù)著半壁江山，而且它們對一國國民經(jīng)濟增長、就業(yè)率增長、科技水平提高等多方面的作用，都是其他類型的企業(yè)無法超越的。微型企業(yè)作為企業(yè)組織中規(guī)模最小，管理結構最為簡單的企業(yè)類型，在全球經(jīng)濟不斷發(fā)展的今天，，能夠被各個國家如此重視，必然有其內在的合理性。為此，探索出微型企業(yè)一條健康的發(fā)展之路，對推動我國社會經(jīng)濟協(xié)調發(fā)展有著重要意義。 本文采用歷史分析、價值分析和比較分析等方法，研究微型企業(yè)發(fā)展的法律保障，對如何為扶持微型企業(yè)發(fā)展提供良好的法律環(huán)境提出一些建議。論文除引言、結語外，分為四部分進行了論述。 第一部分是微型企業(yè)的基礎理論。探討了微型企業(yè)的含義，通過總結國內外政府及學者對微型企業(yè)界定的不同觀點，并與之同我國2011年6月工信部等4部委發(fā)布的界定標準進行比較，對微型企業(yè)的界定展開了更深入的討論。而后將微型企業(yè)的特征進行了總結，指出了微型企業(yè)最為明顯的三個特征及這些特征的優(yōu)缺點，將微型企業(yè)的功能進行了歸納和闡述，突出了微型企業(yè)的特殊性及其獨立存在的必要性和研究價值。 第二部分是國外微型企業(yè)發(fā)展的法律保障。對美國、日本、法國等發(fā)達國家對微型企業(yè)發(fā)展的法律保障進行了歸納總結。對包括馬來西亞、巴西在內的發(fā)展中國家的保障現(xiàn)狀進行了比較分析，這些國家都對微型企業(yè)予以了特別的重視和保護，形成了較完善的法律和政策體系。通過歸納這些國家的立法現(xiàn)狀、融資、財稅制度等方面對微型企業(yè)保障的相關規(guī)定，對我國的微型企業(yè)發(fā)展具有深刻的指導和借鑒意義。 第三部分是我國微型企業(yè)的現(xiàn)狀及現(xiàn)存的法律問題。我國微型企業(yè)雖然依照相關規(guī)定剛剛從小型企業(yè)中正式分離出來，但微型企業(yè)在我國的發(fā)展歷史已經(jīng)相當久遠了，它存在于市井街道、田野鄉(xiāng)間，在不同的歷史階段都為國民經(jīng)濟的發(fā)展做出了巨大貢獻。從中央到地方紛紛出臺了特別針對微型企業(yè)的法律措施和相關政策，但是這些政策和措施并沒有能夠深入解決微型企業(yè)在自身發(fā)展中遇到的瓶頸。在本章中探討了我國微型企業(yè)在現(xiàn)行界定標準的科學性、相關法律法規(guī)的完善、融資和財稅法律制度等方面存在的問題。 第四部分是我國微型企業(yè)發(fā)展的法律保障的完善建議。針對上一章的法律問題結合國外的相關經(jīng)驗提出了我國微型企業(yè)發(fā)展法律保障的完善建議。建議制定更加科學的微型企業(yè)界定標準，我國在界定標準上只運用了定量標準，應該將定量標準和定性標準相結合，根據(jù)我國的國情并考慮行業(yè)的差異性進行與時俱進的標準界定。目前我國微型企業(yè)保障的相關法律法規(guī)存在著諸多空白，建議完善保障微型企業(yè)發(fā)展的相關法律法規(guī)，擬定《微型企業(yè)促進法》，使微型企業(yè)的保護有法可依，并在社會保障法、反壟斷法領域增加對微型企業(yè)的保護規(guī)定，形成完善的法律保障網(wǎng)絡。從不同的方面完善融資、財稅法律制度的相關規(guī)定，為微型企業(yè)營造良好的發(fā)展環(huán)境。通過這些完善措施，使得微型企業(yè)在強有力的法律保障下茁壯成長，為我國國民經(jīng)濟的發(fā)展做出更大的貢獻。
[Abstract]:Micro enterprises as a minimum of individual enterprises, finally in June 2011 the Ministry of China, the National Bureau of statistics, the national development and Reform Commission, on official documents of the Ministry of Finance and other 4 ministries, from small and medium enterprises divided into small and micro three types specified in the file, more than 300 employees and annual revenues of 20 million yuan, and and more than medium-sized enterprises, medium-sized enterprises will break out. The paper will also more than 20 employees and, with annual revenues of 3 million yuan and above the definition for small businesses, employing 20 people or 3 million yuan of annual revenue in the micro enterprises, small businesses and micro enterprises also have a clear the definition of the standard.
Micro enterprise charm comes from its flexible mode of operation, diversified market network. Shows the current situation and trend of the world economic development, micro enterprises show vigor and vitality is not less than large enterprises. No matter in developed countries or developing countries, micro enterprises occupy half of the country, and they are on the economic growth of a country the rate of growth, employment, science and technology to improve the level of the function, all other types of enterprises can not be surpassed. Micro enterprises as the enterprise organization minimum scale, the most simple type of enterprise management structure, in the global economic development today, each country can be so seriously, it has its inherent rationality. Therefore, to explore micro enterprises a healthy development road, to promote the coordinated development of the social economy of our country has important significance.
Based on the methods of historical analysis, value analysis and comparative analysis, this paper studies the legal guarantee for the development of micro enterprises, and puts forward some suggestions on how to provide good legal environment for supporting the development of micro enterprises. Besides the introduction and conclusion, the paper is divided into four parts.
The first part is the basic theory of micro enterprises. To explore the micro enterprise's meaning, through summarizing the different perspectives of domestic and foreign scholars on the definition of government and micro enterprises, and compared with China's 2011 6 Yuegong ministry and other 4 ministries issued the standard definition, launched a more in-depth discussion on the definition of micro enterprises. Then the characteristics of micro enterprises are summarized, and points out the advantages and disadvantages of micro enterprises three most obvious characteristics and these characteristics, the micro enterprises are summarized and elaborated, highlighting the value of the necessity and particularity of micro enterprises and its independent existence.
The second part is the legal guarantee for the development of foreign micro enterprises. For the United States, Japan, the legal guarantee of the development of micro enterprises in developed countries such as France are summarized. To include Malaysia, analyzes the security status of Brazil and other developing countries, these countries are on the micro enterprises pay a special attention and protection, the formation of perfect the legal and policy system. Through the legislative status quo, summarize the relevant provisions of the state finance, micro enterprise security taxation system and other aspects, has profound guiding and reference significance for the development of micro enterprises in China.
The third part is the present situation of micro enterprises in China and the existing legal problems. Although China's micro enterprises in accordance with the relevant provisions just from small and medium enterprises formally separated, but the micro enterprise development history in China has a long, it exists in the streets and fields of the country, in different historical stages for the development of the national economy has made tremendous contributions. From the central and local governments have introduced legal measures especially for micro enterprises and related policies, but these policies and measures are not able to thoroughly solve the bottleneck of micro enterprises encountered in the development of the micro enterprises in China are discussed. In the current scientific definition in this chapter perfect the relevant laws and regulations of the existing legal system of Finance and taxation issues.
The fourth part is the legal guarantee for the development of micro enterprises in China. Suggestions for legal issues on a chapter of the combination of foreign experience and put forward the guarantee law of the development of micro enterprises in China suggestions. Suggestions to develop micro enterprises more scientific definition of the standard of our country, use only a quantitative standard in the industry standard, should the quantitative criteria and qualitative criteria are combined, according to China's national conditions and considering the definition of the industry with the times the difference of the standard. The micro enterprises in China security related laws and regulations exist many gaps in the relevant laws and regulations, suggestions of perfection of security to the development of micro enterprises, micro enterprises promotion law < >, the protection law micro enterprises, and in the social security law, the anti monopoly law field increase protection provisions to micro enterprises, forming a perfect legalprotection network. From different aspects. The relevant provisions of good financing and fiscal and tax laws provide a good development environment for micro enterprises. Through these measures, micro enterprises will grow vigorously under the strong legal protection and make greater contributions to the development of our national economy.

【學位授予單位】：河北經(jīng)貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D922.291.91

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