發(fā)布時間：2019-02-13 14:23

【摘要】：小微企業(yè)是我國國民經(jīng)濟和社會發(fā)展的重要力量,在市場經(jīng)濟中扮演著不可或缺的角色。近年來國家對小微企業(yè)給予了高度的重視,無論是稅收政策還是就業(yè)政策等;而每一次針對小微企業(yè)所制定的稅收政策背后,無不體現(xiàn)著稅收"效率和公平"的思想。亞當·斯密的賦稅原則、供給學派的拉弗曲線等稅收效率思想,仍然是指導我們制定稅收政策的重要原則。以此為指導,不斷激發(fā)小微企業(yè)的活力,促進其一步步地朝著健康、有序的方向發(fā)展,進而為國民經(jīng)濟發(fā)展做出不可忽視的貢獻。
[Abstract]:Small and micro enterprises play an indispensable role in the market economy as an important force in the development of our national economy and society. In recent years, the state has attached great importance to small and micro enterprises, no matter the tax policy or employment policy, and every tax policy for small and micro enterprises behind the tax policy, all reflect the tax revenue "efficiency and fairness" thought. Adam Smith's tax principle and supply-school 's Lafer curve are still important principles to guide us to formulate tax policy. Guided by this, small and micro enterprises are constantly stimulated and promoted to develop in a healthy and orderly way step by step, thus making unnegligible contributions to the development of the national economy.
【作者單位】： 吉林大學經(jīng)濟學院;
【分類號】：F812.42

【相似文獻】

相關(guān)期刊論文 前4條

1 饒愛民;關(guān)于稅收效率原則的思考[J];財金貿(mào)易;1998年02期

2 朱易;;稅收效率原則在企業(yè)所得稅中的體現(xiàn)及其思考[J];財經(jīng)界(學術(shù)版);2013年06期

3 張恒森;山區(qū)應按經(jīng)濟區(qū)域設(shè)置地稅機構(gòu)[J];福建稅務;1998年07期

4 ;[J];;年期

，

本文編號：2421640