我国现行中小企业税收优惠政策.doc

摘 要 当今时代，我国的经济正处于高速发展阶段，中小型企业在其中起着功不可没的作用，已然成为我国国民经济的一个重要组成部分。然而在现实中，中小型企业却因资源、资金、技术、人才缺乏等制约因素而成为了不折不扣的“弱势群体”，并且时常面临着大企业垄断以及中小企业之间不正当竞争行为的双重压力，加之我国目前尚未形成针对中小企业发展的税收政策体系，导致其市场权益难以得到保障、经济效益增长缓慢。因此，在当前形势之下，我国将大力扶持中小企业发展列为政府的一项重要政策，政策措施覆盖方方面面，税收政策则在其中发挥着重要的作用。税收是政府调控宏观经济的重要手段，税收政策的大力实施保障了中小企业间的平衡发展，税收优惠政策则更进一步促进了中小企业的健康快速发展。本文从中小企业税收优惠政策入手，并非局限于政策本身，还将中小企业现状以及政策在实施中所暴露出的问题纳入分析，最终提出促进中小企业发展的一系列税收优惠政策对策建议。 关键词：中小企业；税收优惠政策；对策建议 ABSTRACT In todays era, Chinas economy is in a stage of rapid development, small and medium enterprises play an essential role，they have become an important part of our national economy.In reality, however, because of lack of resources, capital, technology, personnel, SMEs become vulnerable groups, and often faced with the dual pressures of big business monopolies and unfair competition among SMEs.Coupled with China has not yet formed a tax policy system for SMEs ,it is difficult to protect the legitimate rights and interests,and the economic grow slowly.Thus, under the current situation, China will support the development of SMEs as an important policy, policy involves many aspects, in which tax policy plays an important role.Taxes are an important means of government regulation, the implementation of tax policy can ensure a balance of the development between SMEs, the tax incentives will further promote the healthy and rapid development of SMEs.This paper focuses on the SME tax incentives, but not limited to the policy itself, but also discussed the current situation and problems of SME policies, and ultimately proposed a series of suggestions to promote the development of SMEs .The thesis is divided into five parts: The first part is the introduction, this paper introduces the basic problems, the first is the background and significance of the topic, and then describes the current research of scholars, finally, the paper pointed out that innovation and insufficient. The second part describes the status of the development