本文選題：中小企業(yè) + 稅收負(fù)擔(dān)　； 參考：《河北大學(xué)》2014年碩士論文

【摘要】：中小企業(yè)在蠡縣發(fā)展的過(guò)程中發(fā)揮了重要作用,二十世紀(jì)八九十年代,蠡縣中小企業(yè)發(fā)展取得了輝煌成績(jī),推動(dòng)了蠡縣經(jīng)濟(jì)的第一次騰飛。但是,最近十幾年來(lái),蠡縣中小企業(yè)進(jìn)入了發(fā)展瓶頸期,受稅費(fèi)負(fù)擔(dān)重、融資困難、內(nèi)部管理不規(guī)范、經(jīng)營(yíng)方式粗放、社會(huì)認(rèn)知、外部經(jīng)濟(jì)環(huán)境及財(cái)稅政策等諸多因素的影響,中小企業(yè)發(fā)展受到了制約。特別是在注重環(huán)境保護(hù),推進(jìn)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和產(chǎn)業(yè)升級(jí)的背景下,蠡縣中小企業(yè)的發(fā)展正面臨著嚴(yán)峻挑戰(zhàn)。在中小企業(yè)發(fā)展的服務(wù)體系中,財(cái)稅支持是最直接、有效的方式之一。蠡縣中小企業(yè)發(fā)展的由盛轉(zhuǎn)衰,與財(cái)稅政策的轉(zhuǎn)變和發(fā)展環(huán)境變化有著直接關(guān)系。本文從公共財(cái)政和稅收支持中小企業(yè)發(fā)展的角度,通過(guò)理論分析與實(shí)際研究,結(jié)合對(duì)蠡縣中小企業(yè)的發(fā)展歷史及發(fā)展現(xiàn)狀的分析,總結(jié)了蠡縣中小企業(yè)發(fā)展取得昔日輝煌成績(jī)的經(jīng)驗(yàn),剖析了蠡縣中小企業(yè)由盛轉(zhuǎn)衰和當(dāng)今發(fā)展困難的主要原因。通過(guò)對(duì)國(guó)外利用財(cái)稅政策支持中小企業(yè)發(fā)展成功經(jīng)驗(yàn)和國(guó)內(nèi)其他地方利用財(cái)稅政策支持中小企業(yè)發(fā)展成功經(jīng)驗(yàn)的總結(jié),揭示了蠡縣的借鑒意義。在此基礎(chǔ)上,分別從合理確定稅收任務(wù)、貫徹落實(shí)稅收優(yōu)惠政策、規(guī)范全縣納稅秩序、加大財(cái)政補(bǔ)貼資金支持、加強(qiáng)政府采購(gòu)的針對(duì)性、幫助中小企業(yè)緩解融資困難等方面,提出了促進(jìn)蠡縣中小企業(yè)發(fā)展的具體對(duì)策。
[Abstract]:Small and medium-sized enterprises play an important role in the development of Lixian County. In the 1980s and 1990s, the development of small and medium-sized enterprises in Lixian County has made brilliant achievements, which has promoted the economic development of Lixian County for the first time. However, in the last decade or so, small and medium-sized enterprises in Lixian County have entered a bottleneck period of development, affected by many factors, such as heavy taxes and fees, difficulties in financing, non-standard internal management, extensive management, social cognition, external economic environment, fiscal and tax policies, and so on. The development of small and medium-sized enterprises has been restricted. Especially under the background of paying attention to environmental protection, promoting industrial structure adjustment and industrial upgrading, the development of small and medium-sized enterprises in Lixian is facing severe challenges. In the service system of SME development, fiscal support is one of the most direct and effective ways. The development of small and medium enterprises in Lixian has a direct relationship with the change of fiscal and taxation policy and the change of development environment. From the angle of public finance and taxation to support the development of small and medium-sized enterprises, through theoretical analysis and practical research, this paper analyzes the history and present situation of the development of small and medium-sized enterprises in Lixian County. This paper summarizes the experience of the development of small and medium-sized enterprises in Lixian, and analyzes the main reasons for the development of small and medium-sized enterprises in Lixian from prosperity to decline. By summing up the successful experiences of using fiscal and taxation policies to support the development of small and medium-sized enterprises abroad and other places in China, this paper reveals the reference significance of Lixian County. On this basis, from the aspects of rationally determining tax tasks, implementing preferential tax policies, standardizing the tax order throughout the county, increasing the financial subsidy fund support, strengthening the pertinence of government procurement, and helping small and medium-sized enterprises to ease their financing difficulties, Put forward the specific countermeasures to promote the development of small and medium-sized enterprises in Lixian County.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F276.3;F812.7

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