中日中小企业税收优惠法律制度比较研究

发布时间：2018-01-07 00:23

本文关键词：中日中小企业税收优惠法律制度比较研究　出处：《华东政法大学》2015年硕士论文　论文类型：学位论文

【摘要】：在新一轮科技创新和经济全球化的背景下,世界各地的中小企业都在不同程度上有着一定的发展。中小企业的出现以对比大企业来确定的,中小企业在资金、市场份额等都处于弱势地位的一个市场主体集合。同时中小企业在社会经济发展过程中,有其不可代替的作用,对于解决社会就业,调整产业结构以及科技创新等方面做出了较大的贡献。同时,中小企业也具有着其与生俱来的产业规模较小,技术设备落后,人员配备以及资金周转等一些方面的不利点。因此为了保证经济均衡发展,中小企业税收优惠为主的中小企业法律制度是以扶持处于弱势地位中小企业的市场经济地位,保障其健康合理的发展。日本的中小企业理念和政策,经历了从扶持属于市场弱势地位的中小企业以平衡和大企业之间的不均衡发展,转变为培养有潜力有能力的中小企业以刺激经济发展活力的中小企业发展趋势。日本中小企业的发展时间比较长,在对中小企业发展的法律体系构建以及法律实践上发展比较成熟和完善。以中小企业宪章和中小企业基本法为基础的日本中小企业发展法律体系,在税收优惠法律规定上,主要表现在所得税法和消费税法上的具体规定。另一方面,我国的中小企业发展起步比较晚,在改革开放后,我国以私营经济为主的中小企业的活跃表现,是我国市场经济发展的活力源泉,刺激着我国国民经济的迅速发展。但同时,我国的中小企业规模较小,设备比较落后,资金和人员等方面都有着市场资源分配弱势。在促进中小企业发展的法律体系架构上,在2002年《中小企业促进法》为基础的中小企业法律法规的颁布实施下,初步形成了中小企业法律体系。在中小企业税收优惠法律制度的建设上,主要还是以通过减免纳税额作为中小企业税务负担减少的主要方式。本文的第一部分,首先是对基础理论的介绍和了解,阐释中小企业的内涵,对税收优惠的内涵、种类以及功能做以理论铺垫。通过宪法和税法基本原则再深度地分析税收优惠法律制度的正当性及其对促进中小企业发展的必要性。通过对中小企业发展中市场资源竞争不公平性、自身机构的资源匮乏性以及外部环境的失衡性等方面对中小企业发展局限性展开讨论。在本文的第二、第三、第四部分是进行比较研究的主要内容,分别从构建背景,调整对象研究以及法律制度现状三方面进行比较研究。首先,通过对中国和日本两国中小企业发展历史背景的比较,分析中日中小企业法律体系构建背景的差异,为中小企业中国和日本不同的税收优惠法律展开比较分析做理论铺垫。其次,对中小企业法律所调整的对象的定义及其界定标准以及现行有效的法律制度进行比较研究。通过对这三方面的比较研究,浅析在对我国中小企业税收优惠法律体系构建方面的借鉴意义及其法律规范化的思考。另外,为响应十八届三中全会和四中全会依法治国精神,深化财税制改革,在2014年国务院发布了45号和62号文,明确的规定了清理和规范现行的税收优惠政策法规。而对中小企业一直以来是作为税收优惠的主要对象,45号文和62号文的发布有助于我国中小企业法律体系以及税收优惠法律体系的进一步的完善,通过本文对中国和日本的比较研究,笔者希望可以在其中得出一些启示和进一步提高立法构建的法律思考。
[Abstract]:In the new round of technological innovation and economic globalization, the world of small and medium-sized enterprises in different degree has a certain development. Small and medium-sized enterprises appear determined by the comparison of large enterprises, small and medium-sized enterprises in the capital, a market main body are in a disadvantageous position in the market share of small and medium-sized enterprises at the same time set. In the development of social economy, has its irreplaceable role, to solve the employment, made a great contribution to the adjustment of industrial structure and technological innovation. At the same time, the small and medium-sized enterprise also has its inherent small-scale, backward technology and equipment, personnel, and other aspects of capital turnover the bad point. In order to ensure the balanced development of economy, the small and medium-sized enterprise tax preferential legal system mainly small and medium-sized enterprises are in a weak position to support the small and medium-sized enterprise's market economy status, its security The healthy and reasonable development of small and medium-sized enterprises. Japan's ideas and policies through the unbalanced development between large enterprises to balance and support from the market belongs to the weak position of small and medium enterprises, for the development of small and medium-sized enterprises change trend is developing potential ability of small and medium-sized enterprises to stimulate the vitality of economic development. The development of small and medium-sized enterprises in Japan more time long, in the construction of legal system and legal practice of the development of small and medium-sized enterprises on the development of mature and perfect legal system. The development of small and medium-sized enterprises in Japan in small and medium-sized enterprises charter and the basic law of small and medium-sized enterprises based on the provisions of the tax law, preferential, specific provisions mainly in income tax and consumption tax. On the other hand, small and medium the development of enterprises in China started relatively late, after the reform and opening up, small and medium-sized enterprises active in the private economy of our country, is the development of market economy in China The source of vitality, stimulate the rapid development of our national economy. But at the same time, smaller Chinese small and medium-sized enterprises, relatively backward equipment, funds and personnel have a market resource allocation. In the vulnerable legal system to promote the development of SMEs, the promotion of small and medium enterprises in 2002 "laws and regulations for law based on the small and medium sized Enterprises promulgated and implemented, the initial formation of the legal system of small and medium-sized enterprises. In the construction of small and medium-sized enterprises preferential tax law system, mainly through the reduction of the amount of tax as the main way to reduce the tax burden on small and medium enterprises. The first part of this paper, firstly introduces the basic theory and understanding, to explain the connotation of small and medium sized enterprises the connotation of tax incentives, types and functions in theory. The basic principles of the Constitution and the law and in-depth analysis the legitimacy of tax preferential legal system and On the necessity of promoting the development of small and medium-sized enterprises. Based on the market resources development of small and medium-sized enterprises in the unfair competition, the imbalance of aspects of its own institution of the lack of resources and the external environment of the discussion on the development of small and medium-sized enterprises limited. In the second, third, fourth part is the main content of comparative study, respectively. From the construction background, research object and adjust the status of the legal system of three aspects of comparative study. Firstly, through the comparison of China and Japan in the development of small and medium-sized enterprises in historical background, background difference analysis of the construction of the legal system of small and medium-sized enterprises in Japan, and Japan for small and medium-sized enterprises China different preferential tax laws on the comparative analysis to pave the way for next. A comparative study of the definition, object adjustment to the small and medium-sized enterprise law and definition of the standard and effective legal system. Through the three party A comparative study on the of our country small and medium-sized enterprise tax preferential legal system construction significance and legal standardization. In addition, in response to the the third Plenary Session of the 18th CPC Central Committee and the Fourth Plenary Session of the rule of law spirit, deepen the reform of taxation system, in 2014 the State Council issued the No. 45 and No. 62, clearly defined the clean up and standardize regulations of the existing preferential tax policies for small and medium-sized enterprises. And has been as the main object of tax concessions, issued No. 45 and No. 62 is helpful to our legal system of small and medium-sized enterprises and the tax preferential legal system further improved, through a comparative study of Chinese and Japan in this paper, the author hope to which draws some implications and further improve the legal thinking of legislation.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;D922.22;F276.3

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