摘要
小微企业作为非公有制经济的主要组成部分,在促进就业、改善民生、活跃市场经
济和维护社会稳定等方面发挥了重要作用。同时,融资困难、管理落后、技术水平不高
等先天不足成为了阻碍小微企业长足发展的羁姅。为扶持小微企业发展、稳定就业、促
进市场经济繁荣发展,国家出台了一系列针对小微企业发展的政策,税收优惠政策是其
重要组成部分。对税收政策效果进行研究分析、形成优化思路,有利于完善政策,助力
小微企业发展

本文首先对小微企业的概念做出明确界定,对现有的国内外文献进行了梳理;其次,
简述相关理论,主要是税收优惠政策影响小微企业发展的一般理论和税收优惠政策作用
机理;再次,对我国现行小微企业税收优惠政策进行解读;接下来,以L城区为典型,
阐述当前小微企业的税收优惠政策执行状况,对其执行效果进行了深入研究,并发现优
惠政策在促进小微企业发展过程中存在的不足;最后,在之前的效果分析和研究发现问
题的基础上,提出落实小微企业税收优惠政策的优化思路

本文的结论是:小微企业在促进经济稳步增长中发挥着重要作用。落实税收优惠政
策对小微企业的健康发展起到很大的助力作用,但政策效果仍有不尽理想之处,可以进
一步完善。本文系统地分析了 L城区的小微企业税收优惠政策实施现状和存在的主要问
题,以L城区为典型,推延到众多的小微企业,提出完善政策落实的建议,旨在优化当
前税收政策、减轻小微企业的税收负担,促进我国小微企业健康长足发展

关键词:小微企业;政策梳理;效果分析;优化思路
I Study on the effect of tax incentives for small and micro
enterprises —Take L city of nanning as an example
ABSTRACT
As a major part of the non-public economy, small and micro enterprises play an
important role in promoting employment, improving peopled livelihood, stimulating market
economy and maintaining social stability. At the same time, financing difficulties, poor
management and low technical level have become a barrier to the development of small and
micro enterprises. To support the development of small micro enterprises, stable employment,
promote the development of the market economic prosperity, the state came up with a series
development policy for small and micro businesses, preferential tax policy is the important
component. The research and analysis of the effect of tax policy and the formation of optimal
method are favorable to the improvement of policy and the development of small and micro
enterprises.
Firstly, this paper makes a clear definition of the concept of small and micro enterprises,
and summarizes the existing domestic and foreign literatures. Secondly, the related theory is
briefly introduced, which mainly includes the connotation of tax policy and the mechanism of
tax preferential policies. Thirdly, the tax preferential policies of China&39;s current small and
micro enterprises are interpreted. Next, L city as a typical of preferential tax policy execution
of the current state of the small micro enterprise, its implementation effect were studied, and
found that the preferential policy in promoting the insufficiencies of small and micro
enterprises development process; Finally, on the basis of previous effect analysis and research
findings, this paper puts forward the optimization idea of implementing the preferential tax
policy of small and micro enterprises.
The conclusion of this paper is that small and micro enterprises play an important role in
promoting steady economic growth. The implementation of the preferential tax policy has a
great effect on the healthy development of small and micro enterprises. However, the policy
effect is still not perfect and can be further improved. This paper systematically analyzes the L
ii city small and micro enterprises preferential tax policy implementation present situation and
the existing main problems, is a typical with L city, postponed to many small and micro
enterprises. Suggestions to perfect the policy implementation, designed to optimize the
current tax policy, small and micro enterprises tax burden, promote the healthy development
of small and micro enterprises in our country.
KEY WORDS: Small and micro enterprises; Policy review; Effect analysis;
Optimization idea
in 目录
m m i
ABSTRACT II
M-m m i
u研究背景、概念界定与研究意义l.i.i研究背景 1
1丄2小微企业概念界定1.1.3研究意义 2
1.2国内外研究文献综述1.2.1国外文献综述 3
1.2.2国内研究文献综述1.2.3文献述评 6
1.3研究思路与方法 7
1.3.1石开究思路 7
1.3.2研究方法 7
1.4论文框架 8
1.5 主要创新之处 8
第二章税收政策影响小微企业发展的一般理论2.1 税收影响理论 9
2.1.1税收调控理论 9
2.1.2税收原则理论 9
2.1.3税收减税理论 10
2.1.4税式支出理论 11
2.2税收优惠政策扶持小微企业的作用机理2.2.1税收优惠政策的形式2.2.2税收优惠政策的作用机理第三章我国小微企业发展概况及税收优惠政策梳理3.1我国小微企业发展概况3.2现行税收优惠政策梳理3.2.1流转税税收优惠。。。以上简介无排版格式，详细内容请下载查看