【摘要】：當前，我國小微企業(yè)的數(shù)量已經(jīng)超出了3000多萬戶，在全國企業(yè)總數(shù)中占據(jù)了96%以上，眾多小微企業(yè)所創(chuàng)造的最終產(chǎn)品和價值在國內(nèi)生產(chǎn)總值中的比重占據(jù)了60%左右。然而，近些年，大部分小微企業(yè)停產(chǎn)、甚至倒閉的現(xiàn)象頻頻出現(xiàn)，，究其原因，大部分都是因為不斷上漲的勞動力價格與原材料價格，以及稅收負擔過重、企業(yè)手頭上可以運用的流動資金較少，而且獲得資金的途徑較為狹窄，使得大部分小微企業(yè)的經(jīng)營狀況越發(fā)的困難，從而導致部分行業(yè)的小微企業(yè)發(fā)生大面積虧損，而另外一些狀況比較嚴重的小微企業(yè)則直接面臨倒閉的風險。 大部分的專業(yè)人士認為，羈絆小微企業(yè)發(fā)展壯大的重要原因主要還是過于沉重的稅收負擔。當前的小微企業(yè)面臨著資金短缺、融資困難的問題，如果國家此時能夠給予這些小微企業(yè)相應的稅收優(yōu)惠，減少他們的稅收支出，那么，小微企業(yè)的資金困境在一定程度就可以得到緩解。 為了促進我國實體經(jīng)濟的發(fā)展，打牢社會主義經(jīng)濟發(fā)展的基礎，2012年的政府工作報告指出要進一步完善和推進結構性減稅政策，讓企業(yè)切實得到減稅的實惠。那么，結構性減稅政策有沒有為小微企業(yè)帶來福音？結構性減稅在實施的過程中還存在什么問題？該如何解決這些問題？本文就是針對上述問題對結構性減稅的實施現(xiàn)狀以及對小微企業(yè)的影響進行了分析探討。
[Abstract]:At present, the number of small and micro enterprises in China has exceeded more than 30 million households, accounting for more than 96% of the total number of enterprises in the country, and the final product and value created by many small and micro enterprises account for about 60% of the gross domestic product (GDP). However, in recent years, most of the small and micro enterprises have shut down or even closed down frequently, mostly because of rising labor and raw material prices, as well as excessive tax burden. The working capital that enterprises can use on hand is less, and the way of obtaining funds is relatively narrow, which makes the operating conditions of most small and micro enterprises more difficult, thus leading to large area losses of small and micro enterprises in some industries. And other more serious small and micro-enterprises are directly facing the risk of bankruptcy. Most professionals believe that the main reason for the growth of small and micro-enterprises is too heavy tax burden. The current small and micro enterprises are facing the problems of capital shortage and financing difficulties. If the state can give these small and micro enterprises corresponding tax incentives at this time, and reduce their tax expenditure, then, The financial distress of small and micro enterprises can be alleviated to a certain extent. In order to promote the development of China's real economy and lay a solid foundation for the development of socialist economy, the 2012 government work report pointed out that it is necessary to further improve and promote the structural tax reduction policy so that enterprises can actually get the benefits of tax reduction. So are structural tax cuts a boon for small and micro businesses? What are the problems in the implementation of structural tax cuts? How can these problems be solved? In this paper, the implementation of structural tax reduction and the impact on small and micro enterprises are analyzed and discussed.
【學位授予單位】：蘭州商學院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F276.3

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