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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2004年04月第10卷第2期
   
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文章编号:1672-3104(2004)02-0225-04
 
中小企业发展与税收
 
伍艳红
 
(湖南税务高等专科学校,湖南长沙,410116)
 
摘  要: 随着市场经济的深入发展,我国宏观经济环境相应发生了变化,中小企业面临资金不足、融资困难等难题,加之政策扶持力度不够,导致中小企业难以进一步发展。对此,应下调增值税率,取消增值税制中对中小企业存在的某些限制政策,给予优惠税率,调整小规模纳税人的起征点和征收率,合并现行内外资两套企业所得税制并优化税收征管环境。
 
关键词: 中小企业;税收政策;小模模纳税人;流转税;所得税
 
 
The development of medium and small-sized enterprises with tax
 
WU Yan-hong
 
(College of Tax Administration, Changsha 410116, China)
 
Abstract: Along with the development of market economy, changes of the macro-economy environment in our country have taken place. The middle and small business enterprises run into the problems of shortage of capital and resource funds, etc. In addition to the lack of supports of government policy, those enterprises can not achieve further development. Correspondingly, government should adjust the rate of VAT and cancel some restricts in the VAT system which apply to the middle and small business enterprises, give them special tax rate, adjust the least point and VAT rate for small-scale taxpayers, integrate the current enterprise income tax system of the state-owned corporate and the JV corporate, optimize the environment for tax collection and management.
 
Key words: the middle and small business enterprises; tax policy; small scale taxpayer; transfer tax; income tax
 
 
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