小微企业发展的税收优惠政策及其效应分析

依据第三次经济普查数据对小微企业税收优惠政策实施效应进行分析,现行税收优惠政策促进了小微企业发展,有助于小微企业增加R&D投入、缓解其融资困境,但也存在税收优惠政策落地面较窄、申报程序复杂等问题。因此,可以建立专门立法,提高小微企业税收优惠政策的立法层次,加强税收优惠政策的针对性和有效性,优化税收管理服务体系,以促进小微企业的发展。

Study on the Preferential Tax Policies Improvement and the Effects for Small and Micro Enterprises

Based on the third economic census data, the implementation effect of the preferential tax policies is analyzed. The present preferential tax policies is helpful to promote the development of small and micro enterprises, to increase R&D investment and to alleviate their financing difficulties. However, some problems still exist, such as only the limited number of small and micro enterprises enjoying preferential policies, complex procedures and so on. Therefore, the following measures could be taken: to establish special law to improve legislation level for the preferential tax policies,to strengthen the pertinence and effectiveness of preferential tax policies,and to optimize the tax management and service system, to promote the development of small and micro enterprises.