促进蠡县中小企业发展的财税对策研究

发布时间：2018-05-26 14:05

本文选题：中小企业 + 税收负担　；参考：《河北大学》2014年硕士论文

【摘要】：中小企业在蠡县发展的过程中发挥了重要作用,二十世纪八九十年代,蠡县中小企业发展取得了辉煌成绩,推动了蠡县经济的第一次腾飞。但是,最近十几年来,蠡县中小企业进入了发展瓶颈期,受税费负担重、融资困难、内部管理不规范、经营方式粗放、社会认知、外部经济环境及财税政策等诸多因素的影响,中小企业发展受到了制约。特别是在注重环境保护,推进产业结构调整和产业升级的背景下,蠡县中小企业的发展正面临着严峻挑战。在中小企业发展的服务体系中,财税支持是最直接、有效的方式之一。蠡县中小企业发展的由盛转衰,与财税政策的转变和发展环境变化有着直接关系。本文从公共财政和税收支持中小企业发展的角度,通过理论分析与实际研究,结合对蠡县中小企业的发展历史及发展现状的分析,总结了蠡县中小企业发展取得昔日辉煌成绩的经验,剖析了蠡县中小企业由盛转衰和当今发展困难的主要原因。通过对国外利用财税政策支持中小企业发展成功经验和国内其他地方利用财税政策支持中小企业发展成功经验的总结,揭示了蠡县的借鉴意义。在此基础上,分别从合理确定税收任务、贯彻落实税收优惠政策、规范全县纳税秩序、加大财政补贴资金支持、加强政府采购的针对性、帮助中小企业缓解融资困难等方面,提出了促进蠡县中小企业发展的具体对策。
[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.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F812.7

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