后危机时代我国中小企业税收负担与税收政策初探

发布时间：2018-07-15 21:23

【摘要】：中小企业是我国社会主义市场经济的重要组成部分，具有特殊性的地位。一方面，中小企业无论是在吸纳社会就业、缴纳税收方面，还是在进行技术创新、推动经济增长等方面，都做出了重要贡献。另一方面，中小企业普遍规模较小、经营效益不高、市场竞争力较差，其发展面临着较大的困难。2008年全球性金融危机的发生，为中小企业的发展带来了更大的挑战。后危机时代，中国经济进入转型的重要阶段，在此背景下中小企业的发展更加需要政府给予重视和扶持。本文通过相关数据从宏观税负环境、微观税收负担率以及企业的纳税遵从度等多角度综合分析了我国中小企业的税收负担状况，认为当前我国中小企业税收负担偏高，，不利于中小企业的长远发展。结合我国的税收制度和税收征管工作，分析了影响我国中小企业税负水平的因素，指出当前我国的中小企业税收政策存在着税种要素设计不够合理、税收优惠缺乏综合力度、税收征管方式不合理、税务机关的自由裁量权过大等问题。在此基础上，借鉴美国、日本、韩国等发达国家的中小企业税收政策经验，对如何优化后危机时代我国中小企业税收政策提出具体建议，包括建立健全的中小企业税收政策体系框架、优化中小企业相关的税收要素设计、完善税收优惠政策、规范税收征收管理工作、加强纳税服务等。
[Abstract]:Small and medium-sized enterprises are an important part of our socialist market economy and have special status. On the one hand, small and medium-sized enterprises have made important contributions in terms of absorbing social employment, paying taxes, carrying out technological innovation and promoting economic growth. On the other hand, SMEs are generally small in scale, low in operating efficiency, poor in market competitiveness, and face greater difficulties in their development. The global financial crisis in 2008 has brought greater challenges to the development of SMEs. In the post-crisis era, China's economy has entered an important stage of transformation. Under this background, the development of small and medium-sized enterprises needs more attention and support from the government. This paper comprehensively analyzes the tax burden of small and medium-sized enterprises in China from the macro tax burden environment, the micro tax burden rate and the tax compliance degree of enterprises through the relevant data, and points out that the tax burden of small and medium-sized enterprises in our country is on the high side at present. It is not conducive to the long-term development of SMEs. Combined with the tax system and tax collection and management in our country, this paper analyzes the factors that affect the tax burden level of the small and medium-sized enterprises in our country, and points out that the design of the tax elements is not reasonable and the tax preference lacks the comprehensive strength in the current tax policy of the small and medium-sized enterprises in our country. The ways of tax collection and administration are unreasonable and the discretion of tax authorities is too large. On this basis, using the experiences of the developed countries such as the United States, Japan, South Korea and other developed countries for reference, this paper puts forward some concrete suggestions on how to optimize the tax policies of small and medium-sized enterprises in China in the post-crisis era. It includes the establishment of a sound framework of tax policy system for small and medium-sized enterprises, the optimization of the design of relevant tax elements for small and medium-sized enterprises, the improvement of preferential tax policies, the standardization of tax collection and management, and the strengthening of tax services, etc.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.4;F276.3;F812.42

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