论文部分内容阅读
从2011年10月,国务院决定开展营改增试点到2016年5月1日将建筑业、房地产业、金融业、生活服务业纳入试点范围,全面实行营改增,我国营改增的进程已经基本完成。此全面推开营改增特殊的时间窗口,是在中国经济稳增长、调结构的关键时期。今年政府工作报告强调了此次营改增所有行业税负只减不增,不仅仅体现了更加积极财政政策下的减税政策的落实,更为重要的是,也对于降低企业运营成本,扶持小微企业的发展具有非常重要的意义。本文首先从全面营改增下我国的经济环境谈起,再重点剖析小微企业再这个大环境下遇到的机遇与挑战,最后阐述小微企业从加速转型升级等三个方面积极发展,提升企业竞争力。
From October 2011, the State Council decided to carry out the reform and increase pilot camp to May 1, 2016 will be the construction industry, real estate, financial services, life service industry into the pilot area, the full implementation of battalion increase, our camp battalion increase process has been almost done. This comprehensive push-out camp to add a special time window is a crucial period for China’s steady economic growth and structural readjustment. This year’s report on the work of the government emphasizes that the tax reform in all camps will only reduce or not increase the tax burden in all industries. This not only reflects the implementation of tax cuts under more active fiscal policies, but more importantly, it also helps reduce the operating costs of enterprises. The development of small and micro enterprises has very important significance. This article begins with a comprehensive review of the economic environment in our country, and then focuses on the opportunities and challenges encountered by small and micro-enterprises in this environment. Finally, it expounds the positive development and promotion of small and micro-enterprises in three aspects: accelerating the transformation and upgrading Company competitiveness.