本文選題：稅收政策　切入點(diǎn)：小微企業(yè)　出處：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：小微企業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)和社會(huì)發(fā)展的重要力量。促進(jìn)小型和中型企業(yè)的發(fā)展，是保持國(guó)家經(jīng)濟(jì)的穩(wěn)步、快速發(fā)展的重要基礎(chǔ)，關(guān)系到我國(guó)民生和社會(huì)穩(wěn)定。近年來(lái)，中小型企業(yè)特別是小微企業(yè)迅速成長(zhǎng)，截至2012年底國(guó)內(nèi)小微企業(yè)數(shù)量已經(jīng)超過(guò)900萬(wàn)，對(duì)我國(guó)國(guó)民經(jīng)濟(jì)發(fā)展的貢獻(xiàn)越來(lái)越大。促進(jìn)小微企業(yè)的發(fā)展，使其更好地為經(jīng)濟(jì)建設(shè)服務(wù)，是世界各國(guó)長(zhǎng)期呼吁共同面對(duì)的一個(gè)世界性議題。 應(yīng)該看到當(dāng)前小微企業(yè)發(fā)展所面臨的困境既有內(nèi)部的因素又有外部的因素，既有歷史遺留問(wèn)題，又有在發(fā)展過(guò)程中遇到的新問(wèn)題。扶持促進(jìn)小微企業(yè)健康發(fā)展,增強(qiáng)經(jīng)濟(jì)發(fā)展后勁，一方面要充分遵循市場(chǎng)經(jīng)濟(jì)發(fā)展的規(guī)律，另一方面政府部門積極制定公共政策也是必然選擇。本文首先對(duì)政府與企業(yè)的基本內(nèi)涵進(jìn)行了陳述，在肯定了小微企業(yè)已取得成績(jī)的同時(shí)，通過(guò)對(duì)小微企業(yè)數(shù)量、質(zhì)量、現(xiàn)狀的分析，提出小微企業(yè)現(xiàn)存在以下幾個(gè)方面的問(wèn)題：（1）認(rèn)定標(biāo)準(zhǔn)模糊；（2）資金短缺，融資能力較差；（3）小微企業(yè)發(fā)展的軟環(huán)境不佳。究其原因，主要是：（1）政策法規(guī)不完善；（2）對(duì)小微企業(yè)的融資援助力度小；（3）政府管理存在欠缺；（4）小微企業(yè)自身競(jìng)爭(zhēng)力差、自主創(chuàng)新能力差。當(dāng)前情況下我國(guó)小微企業(yè)扶持政策的制定，既應(yīng)掌握一般政策制定的原則又應(yīng)結(jié)合企業(yè)自身實(shí)際情況，既要充分吸收借鑒國(guó)內(nèi)外扶持小微企業(yè)發(fā)展的成功經(jīng)驗(yàn)又要充分考慮中國(guó)國(guó)情。在明確政府扶持政策基本原則的基礎(chǔ)上提出了對(duì)小微企業(yè)政府扶持政策的建議：（1）進(jìn)一步健全法規(guī)體系，科學(xué)界定小微企業(yè)，，制定更加有利于小微企業(yè)發(fā)展的政策法規(guī)；（2）拓寬小微企業(yè)的融資渠道；（3）完善小微企業(yè)的服務(wù)體系，依法行政，創(chuàng)造有利于其發(fā)展的社會(huì)環(huán)境；（4）小微企業(yè)自身加快轉(zhuǎn)型提升。只有這樣才能逐步改善市場(chǎng)環(huán)境、改變小微企業(yè)發(fā)展的不利條件，幫助小微企業(yè)揚(yáng)長(zhǎng)避短逐步走向繁榮發(fā)展、才能使整個(gè)經(jīng)濟(jì)環(huán)境保持競(jìng)爭(zhēng)與活力，才能最終促進(jìn)國(guó)民經(jīng)濟(jì)健康、快速、穩(wěn)定的發(fā)展。
[Abstract]:Small and micro enterprises are an important force in the national economic and social development of our country. To promote the development of small and medium-sized enterprises is an important basis for maintaining the steady and rapid development of the national economy, which is related to the people's livelihood and social stability of our country in recent years. Small and medium-sized enterprises, especially small and micro enterprises, have grown rapidly. As of end of 2012, the number of small and micro enterprises in China has exceeded 9 million, which has contributed more and more to the development of the national economy of our country. It is a worldwide issue that countries all over the world have long called for. It should be seen that the current difficulties faced by small and micro enterprises include both internal and external factors, both historical problems and new problems encountered in the process of development. To strengthen the economic development stamina, on the one hand, it is necessary to fully follow the law of market economy development, on the other hand, it is inevitable for government departments to actively formulate public policies. While affirming the achievements made by small and micro enterprises, through the analysis of the quantity, quality and current situation of small and micro enterprises, it is pointed out that there are the following problems in the small and micro enterprises: 1) identifying the standard of fuzzy and / or 2) shortage of funds. The main reasons are: 1) imperfect policies and regulations; (2) financing assistance to small and micro enterprises; (3) lack of government management; (4) the competitiveness of small and micro enterprises is not good; (4) small and micro enterprises have poor competitiveness in the development of small and micro enterprises, and the main reasons are: 1) imperfect policies and regulations; 2) financing assistance to small and micro enterprises; 3) lack of government management; 4) poor competitiveness of small and micro enterprises. The ability of independent innovation is poor. Under current circumstances, the formulation of support policies for small and micro enterprises in China should not only master the principles of general policy formulation but also combine with the actual situation of the enterprises themselves. It is necessary to absorb and learn from the successful experience of supporting the development of small and micro enterprises at home and abroad as well as to fully consider the national conditions of China. On the basis of defining the basic principles of government support policy, this paper puts forward some suggestions on the government support policy for small and micro enterprises: 1). To further improve the legal system, To define small and micro enterprises scientifically, to formulate policies and regulations that are more conducive to the development of small and micro enterprises.) to broaden the financing channels for small and micro enterprises and to improve the service system of small and micro enterprises and to administer according to law. To create a social environment conducive to their development. Only in this way can small and micro enterprises gradually improve the market environment, change the unfavourable conditions for the development of small and micro enterprises, and help small and micro enterprises gradually develop and prosper by taking advantage of their strengths and circumventing their weaknesses. Only by keeping the competition and vitality of the whole economic environment, can the national economy develop healthily, rapidly and steadily.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F276.3;F812.0

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