本篇论文目录导航：
【题目】政府促进小微企业发展的税收政策探析
【第一章】我国小微企业财税扶持政策探究绪论
【第二章】小微企业相关理论及我国小微企业发展概况
【第三章】财税扶持政策促进小微企业发展的理论分析
【第四章】促进我国小微企业发展的财税扶持政策现状分析
【第五章】财税扶持政策促进小微企业发展的国际经验与借鉴
【第六章】完善我国促进小微企业发展的财税扶持政策建议
【结语/参考文献】财税扶持下小微企业发展研究结语与参考文献
摘 要
随着国家不断强化市场在配置资源中的主导作用，小微企业作为市场经济中重要的微观主体，其在促进经济发展和社会和谐方面的重要作用，也受到了社会各界的持续关注。但随着世界经济形势的变化，人民币相对外币的升值预期，以及国内通货膨胀压力和劳动力、原材料成本的不断提高，导致我国小微企业的发展面临较大的压力和困难。为此，政府部门出台了包括财税扶持政策在内的多项政策措施，用以扶持我国小微企业的健康发展。然而，由于小微企业的内部原因和市场竞争的缺陷，以及现行的财税扶持政策措施还不够完善等原因，我国小微企业的健康发展还存在诸多制约。因此，针对我国当前小微企业发展的现状，研究和探索财税扶持政策的有效作用机制，运用财税扶持手段促进其健康成长，具有积极的理论与实践意义。
本文采用了规范分析的方法，紧扣财税扶持政策应该如何促进我国小微企业发展这一主题，将扶持小微企业发展的理念贯穿全文。首先采用文献研究的方法对小微企业财税政策的研究现状进行梳理；然后，对小微企业的相关概念加以区分，并介绍了国内外关于小微企业的界定情况；在对财税政策扶持小微企业发展的理论和现实依据分析的基础上，对当前财税扶持政策现状进行深入研究，分析现行财税扶持政策当中存在的缺陷；最后，采用借鉴研究和理论研究的方法，综合运用掌握的经济理论和财税理论，结合实践提出了具有针对性和可操作性的促进小微企业发展的财税扶持政策建议。通过本文的研究分析，笔者认为完善我国促进小微企业发展的财税扶持政策应从以下方面采取措施：
首先，完善我国促进小微企业的财政政策。创新财政扶持政策措施，完善财政间接扶持机制，发挥财政政策的引导作用；构建立以财政支持为主体的小微企业融资担保体系，解决小微企业的融资难问题；完善扶持小微企业发展的财政资金管理制度，提高财政资金支出效率，发挥财政监督在小微企业发展中的促进作用；完善政府采购制度，扩大小微企业的市场份额。
其次，完善我国促进小微企业的税收扶持政策。逐步增加以间接优惠为主的税收优惠方式；对不同的小微企业实施差别化的税收政策；调整和完善流转税政策，促进小微企业公平竞争；完善企业所得税政策，增强小微企业发展后劲；建立健全促进小微企业发展的税收征管模式，降低小微企业的纳税成本。
最后，完善扶持小微企业发展的相关配套措施。调整并统一小微企业的认定标准；建立健全促进小微企业发展的法律体系；规范协调小微企业的各类财税扶持政策；构建中央财政支持与地方财政支持的联动机制。
笔者通过大量的文献研究，力图结合具体实际，合理的将财税理论运用到扶持小微企业发展的实践中来，大体上提出了构建和完善促进我国小微企业发展的财税扶持政策总框架，为完善我国现行的小微企业财税扶持政策提供了理论的依据，也期望相关政策建议具有一定的实践参考价值。
关键词：小微企业 财税扶持 财政政策 税收优惠
Abstract
As the country continuously strengthen the leading role of the market inthe allocation of resources, small and micro-enterprises as a importantmicro-main body in market economy and its important role in promotingeconomic development and social harmony, has been sustained attention fromthe community. However, with the changes in the world economic situation,Yuan appreciation expectations relative to foreign currencies, as well asdomestic inflation pressures, rising costs of raw materials and labor, led to thedevelopment of small and micro-enterprises in our country face greaterpressure and difficulties. To this end, the Government introduced severalpolicies, including the finance and taxation supporting policy measures to propup the healthy development of small and micro-enterprises in China. However,due to the small internal causes and defects of market competition ofmicro-enterprises, as well as the existing finance and taxation supporting policymeasures is still not perfect and other reasons, the healthy development ofsmall and micro-enterprises in China still has many restrictions. Therefore,according to the current status of small micro-enterprise development,research and explore the effective role of finance and taxation supportingpolicy mechanism, using fiscal support measures to promote their healthydevelopment, theory and practice of positive significance.
Standard analysis method used in this paper, focusing on the fiscal supportpolicies should be the subject of how to promote the development of small andmicro-enterprises in China, will be supporting the development of smallbusiness concept throughout. First to use literature research method for smallbusiness finance and tax policy research of carding, Then the distinctionbetween concepts related to small business, as well as on the definition ofsmall and micro-enterprises at home and abroad; Fiscal and tax policiessupporting the development of small and micro-enterprises on the basis ofanalysis of the theoretical and practical basis, in-depth study of the State of thecurrent finance and taxation supporting policy, analysis of existing finance andtaxation supporting policy defects. Finally, the study and research methods areused, the integrated application of knowledge of economic theory and financeand taxation theory, combined with the practice of the relevance and operabilityof the finance and taxation supporting policy recommendations to promotesmall business development. Through analysis of this study, the author thinksthat perfect fiscal support policies to promote small business development inour country from the following measures:
First of all, perfecting China's fiscal expenditure policy of promotion ofsmall and micro-enterprises. Innovative financial supporting policy measures,improving financial indirect support mechanisms, fiscal spending policies of roleto play. Structure established with financial support from the main body ofsmall micro-enterprise financing guarantee system, solve the financingproblems of small and micro-enterprises; Improving supporting thedevelopment of small and micro-enterprises financial management system,improve the efficiency of fiscal expenditure and financial oversight role topromote small business development; Perfecting government procurementsystem, and expand the market share of small and micro-enterprises.
Secondly, improving China's tax supporting policy for promoting small andmicro-enterprises. Gradually increase to indirect preferential tax benefits;Implements the differentiated to the different small micro enterprise the taxpolicy; Adjust and improve the circulation tax policy to promote small businessfair competition; Improve the enterprise income tax policies to enhance smallbusiness development potential; Establishes perfectly promotes the taxrevenue collection pattern which the small micro enterprise develops, reducesthe small micro enterprise the tax payment cost.
Finally, perfecting the related complementary measures supporting thedevelopment of small and micro-enterprises. Adjustment and uniformstandards of identification of small and micro-enterprises; establishing andperfecting the legal system to promote small business development code forcoordination of all kinds of small business finance and taxation supportingpolicy;Building a central linkage mechanism of financial support and financialsupport.
Author through a large amount of literature research, seeks to combinespecific practical. Reasonable utilizes the finance and taxation theory supportsin the practice which the small micro enterprise develops, proposed on thewhole constructs and consummates promotes the finance and taxation supportpolicy total frame which our country small micro enterprise develops, onperfecting the current small business finance and taxation supporting policyprovides a theoretical basis, in the hope that relevant policy recommendationshas a certain practical reference value.
Key words: Small and micro-enterprises; Finance and taxation Supportpolicies; Fiscal policy ;Preferential taxation policy
目 录
第 1 章 绪 论
1.1 研究背景及意义
1.1.1 研究背景
1.1.2 研究意义
1.2 国内外研究综述
1.2.1 国外研究综述
1.2.2 国内研究综述
1.2.3 研究状况评述
1.3 论文的研究方法、内容结构和创新之处
1.3.1 论文的研究方法
1.3.2 论文的内容结构
1.3.3 论文的创新之处和不足
第 2 章 小微企业相关理论及我国小微企业发展概况
2.1 小微企业相关理论
2.1.1 小微企业的概念
2.1.2 小微企业相关概念的区分
2.1.3 小微企业的界定标准
2.1.4 小微企业的特征
2.1.5 小微企业在我国经济社会中的作用
2.2 我国小微企业发展概况
2.2.1 我国小微企业的发展历程
2.2.2 我国小微企业发展现状
2.2.3 当前我国小微企业发展面临的困境
第 3 章 财税扶持政策促进小微企业发展的理论分析
3.1 财税政策扶持小微企业发展的依据
3.1.1 政府干预市场经济的必要性
3.1.2 财税政策引导小微企业健康发展的有效性
3.2 促进小微企业发展的财税政策工具及其作用机理
3.2.1 财政政策工具及其作用机理
3.2.2 税收政策工具及其作用机理
3.3 财税扶持政策促进小微企业发展的传导机制
3.3.1 财政政策扶持小微企业发展的传导机制
3.3.2 税收政策扶持小微企业发展的传导机制
第 4 章 促进我国小微企业发展的财税扶持政策现状分析
4.1 我国现行促进小微企业发展的财税扶持政策
4.1.1 促进小微企业发展的财政扶持政策
4.1.2 促进小微企业发展的税收扶持政策
4.2 现行促进小微企业发展的财税扶持政策的缺陷
4.2.1 现行促进小微企业发展的财税扶持政策实施状况
4.2.2 现行促进小微企业发展的财政扶持政策中存在的问题
4.2.3 现行促进小微企业发展的税收扶持政策中存在的问题
第 5 章 财税扶持政策促进小微企业发展的国际经验与借鉴
5.1 发达国家促进小微企业发展的财税扶持政策
5.1.1 美国促进小微企业发展的财税扶持政策
5.1.2 欧盟国家促进小微企业发展的财税扶持政策
5.2 金砖国家促进小微企业发展的财税扶持政策
5.2.1 俄罗斯促进小微企业发展的财税扶持政策
5.2.2 巴西促进小微企业发展的财税扶持政策
5.3 国外促进小微企业发展的财税扶持政策借鉴
5.3.1 通过立法制定扶持小微企业的法律法规
5.3.2 设立小微企业专门管理服务机构
5.3.3 各国采取了具有本国特色的财税扶持政策措施
5.3.4 各国制定的财税扶持政策措施的针对性较强
5.3.5 政策扶持力度大、范围广、方式多
第 6 章 完善我国促进小微企业发展的财税扶持政策建议
6.1 完善促进我国小微企业发展的财政扶持政策建议
6.1.1 创新财政扶持政策措施，完善财政间接扶持机制
6.1.2 构建以财政支持为主体的小微企业融资担保体系
6.1.3 完善扶持小微企业发展的财政资金管理制度
6.1.4 完善政府采购的政策措施
6.2 完善促进我国小微企业发展的税收扶持政策建议
6.2.1 逐步增加以间接优惠为主的税收优惠方式
6.2.2 对不同的小微企业实施差别化的税收政策
6.2.3 调整和完善流转税政策，促进小微企业公平竞争
6.2.4 完善企业所得税政策，增强小微企业发展后劲
6.2.5 建立健全促进小微企业发展的税收征管模式
6.3 完善扶持小微企业的相关配套政策措施
6.3.1 调整并统一小微企业的认定标准
6.3.2 建立健全促进小微企业发展的法律体系
6.3.3 规范协调小微企业的各类财税扶持政策
6.3.4 构建中央财政支持与地方财政支持的联动机制
结 语
致 谢
参考文献
