伴随着经济体制的改革，小微企业在社会发展、经济进步中占有越来越重 要的地位，越来越成为社会主义市场经济重要组成部分，已经成为繁荣经济、 吸纳就业、维护稳定社会的重要力量，特别是中国加入世界贸易组织后,中国小 微企业的发展更是日新月异，但对小微企业的绩效评价却比较少，在高速发展 中由于自身特殊的组织形式和资本结构给小微企业的运营绩效也造成了一定的 影响。2015 年以来，世界经济复苏乏力,我国经济面临着不同程度的发展压 力，加上中美贸易摩擦，小微企业发展更是遇到了很多的困难和阻力重点发展 小微企业已经成为目前我国相对比较重要的经济发展任务，小微企业的健康稳 定发展逐渐成了社会所关注的问题，建立一个相对客观科学的评价体系，对目 前小微企业绩效进行评价分析，针对短板进行改进就显得尤为重要。 本文介绍了乌鲁木齐市小微企业的发展现状，选择相关企业数据建立样 本，进行实证分析，探讨研究了在税收优惠政策背景下小微企业绩效的影响变 化，根据乌鲁木齐市小微企业的发展现状以及向税务部门报送财务报表的相关 数据，确定了本文的思路和方法。以税收优惠政策、企业绩效衡量指标等相关 理论基础为出发点，研究了影响企业绩效的因素，重点介绍了本文选取的企业 绩效评价指标，并提出了研究假设，最后，选取 2013-2017 年 52 家小微企业样 本建立实证模型,利用样本公司向税务机关报告的财务和税务相关数据,利用统 计学相关方法对税收优惠政策视角下企业绩效进行了实证研究。 本文最终得到了以下结论，税收优惠政策与企业绩效存在正相关关系，且 两者关系显著，当前乌鲁木齐小微企业的发展，紧跟税收政策指引，调整企业 经营和产业结构，能够提升企业绩效；在当前的税收优惠政策下，小微企业资 产规模扩大与提升企业绩效之间不存在确定正相关关系，在不盲目扩大，控制 合适的规模情况下，反而有利于小微企业绩效的提升，净利润增长率与企业绩 效正相关。总资产净利润与提高小微企业绩效无关。 最后，本文总结了对在税收优惠政策下小微企业绩效相关因素的变动情况， 并且通过分析各相关因素与税收优惠政策的关系，针对当下乌鲁木齐小微企业如 何利用政策导向，发挥自己的优势，提高企业绩效提出了建议。 关键词，税收优惠政策;小微企业;绩效评价II ABSTRACT Along with the reform of the economic system, small and micro enterprises have become more and more important in social development and economic progress, and have increasingly become an important part of the socialist market economy. They have become an important factor in prospering the economy, absorbing employment, and maintaining a stable society. Strength, especially after China's accession to the World Trade Organization, the development of China's small and micro enterprises is changing with each passing day, but the performance evaluation of small and micro enterprises is relatively small. In the rapid development, due to its special organizational form and capital structure, it is given to small and micro enterprises. The operational performance has also had a certain impact. Since 2015, the world economic recovery has been weak, China's economy is facing different degrees of development pressure, coupled with Sino-US trade frictions, the development of small and micro enterprises has encountered many difficulties and resistance. The development of small and micro enterprises has become a relatively comparative comparison in China. Important economic development tasks, the healthy and stable development of small and micro enterprises has gradually become a concern of the society. Establishing a relatively objective and scientific evaluation system, evaluating and analyzing the current performance of small and micro enterprises, it is particularly important to improve the short board. . This paper introduces the development status of small and micro enterprises in Urumqi, selects relevant enterprise data to establish samples, conducts empirical analysis, and discusses the impact of small and micro enterprise performance under the background of tax preferential policies, according to the development status of small and micro enterprises in Urumqi. Submit the relevant data of the financial statements to the taxation department, and determine the ideas and methods of this article. Taking the relevant theoretical foundations such as tax preferential policies and corporate performance measurement indicators as the starting point, the factors affecting enterprise performance are studied. The enterprise performance evaluationIII indicators selected in this paper are introduced, and the research hypotheses are put forward. Finally, 52 companies from 2013 to 2017 are selected. The micro-enterprise sample establishes an empirical model, uses the financial and tax-related data reported by the sample company to the tax authorities, and uses statistical correlation methods to conduct an empirical study on corporate performance from the perspective of tax incentives. The paper finally concludes that there is a positive correlation between tax incentives and corporate performance, and the relationship between the two is significant. The current development of small and micro enterprises in Urumqi, closely following the tax policy guidelines, adjusting business operations and industrial structure, can improve corporate performance; Under the current tax preferential policies, there is no positive correlation between the expansion of small and micro enterprise assets and the improvement of corporate performance. In the case of not blindly expanding and controlling the appropriate scale, it will be beneficial to the improvement of the performance of small and micro enterprises. Profit growth rates are positively correlated with firm performance. The net profit of total assets has nothing to do with improving the performance of small and micro enterprises. Finally, this paper summarizes the changes in the factors related to the performance of small and micro enterprises under the tax incentives, and analyzes the relationship between various related factors and tax incentives, and how to use the policy orientation of Urumqi small and micro enterprises to play their own advantages. Suggestions for improving business performance. Key words: tax incentives; small and micro enterprises; performance evaluationIV 目录 摘要 ...............................................................................................................................................I ABSTRACT......................................................................................................................................II 1 绪论 ...............................................................................................................................................1 1.1 研究背景............................................................................................................................1 1.2 研究的目的以及意义........................................................................................................2 1.2.1 研究的目的............................................................................................................2 1.2.1 研究的意义............................................................................................................2 1.3.1 国外研究综述........................................................................................................3 1.3.2 国内研究综述........................................................................................................5 1.4 研究思路及方法................................................................................................................8 1.4.1 研究思路................................................................................................................8 1.4.2 研究方法................................................................................................................9 1.5 本文的创新和不足..........................................................................................................10 1.5.1 研究中可能的创新之处......................................................................................10 1.5.2 研究中的不足之处..............................................................................................10 2 基础概念、理论及研究方法......................................................................................................11 2.1 小微企业及绩效评价相关阐述......................................................................................11 2.1.1 小微企业的定义..................................................................................................11 2.1.2 小微企业的特征..................................................................................................12 2.1.3 企业绩效评价......................................................................................................13 2.1.4 影响小微企业绩效的因素..................................................................................14 2.1.5 税收优惠政策......................................................................................................15 2.2 基本理论..........................................................................................................................15 2.2.1 增支减税理论......................................................................................................15 2.2.2 企业能力理论......................................................................................................16 2.2.3 企业家理论..........................................................................................................17 2.3 研究方法.........................................................................................................................17 3 乌鲁木齐市小微企业绩效评价..................................................................................................19 3.1 乌鲁木齐市社会经济情况及小微企业现状分析..........................................................19 3.1.1 乌鲁木齐市社会经济情况..................................................................................19 3.1.2 乌鲁木齐市小微企业发展现状..........................................................................19 3.1.3 乌鲁木齐市小微企业税收减免情况..................................................................20 3.2 小微企业绩效评价指标.................................................................................................24 3.2.1 企业规模.............................................................................................................25 3.2.2 资本结构.............................................................................................................25 3.2.3 盈利能力.............................................................................................................26 3.2.4 企业发展能力.....................................................................................................26 3.2.5 税收优惠政策.....................................................................................................27 3.3 实证研究设计.................................................................................................................28 3.3.1 样本选择..............................................................................................................28 3.3.2 建立研究指标体系..............................................................................................28 3.3.3 变量的选择..........................................................................................................28 3.3.4 提出假设..............................................................................................................29V 3.3.5 回归模型构建......................................................................................................30 3.4 结果分析.........................................................................................................................30 3.4.1 描述性统计..........................................................................................................30 3.4.2 多元回归分析......................................................................................................31 3.4.3 研究结果..............................................................................................................33 4 研究结论及对策建议..................................................................................................................35 4.1 主要研究结论.................................................................................................................35 4.2 对策建议..........................................................................................................................36 4.2.1 增强企业税收管理水平......................................................................................36 4.2.2 提高附加值和竞争力..........................................................................................37 4.2.3 专注细分市场形成规模......................................................................................37 4.2.4 提升净利润增长率做好企业的技术升级..........................................................38