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小微企业虽然属于我国经济中的草根阶层,但国家发改委11年的数据显示,包括小微企业在内的中小企业所创造的最终产品和服务价值相当于我国国内生产总值的60%,纳税占国家税收收入的50%,而小微企业是其中主要组成部分,可见,小微企业在我国经济发展中的作用是很关键的。受当前国内外复杂多变的经济形势影响,小型、微型企业经营压力大、成本上升、融资困难和税费偏重等问题仍很突出,必须引起高度重视。本文主要探讨小微企业的税负问题,结合国外对小微企业的税收政策,提出减轻我国小微企业税负的意见。
Although small and micro-enterprises belong to the grassroots level in China’s economy, the data from 11 years of the NDRC show that the final product and service value created by small and medium-sized enterprises, including small and micro enterprises, is equivalent to 60% of China’s gross domestic product. Taxation Accounting for 50% of the national tax revenue, and small and micro enterprises are the major components. Therefore, the role of small and micro enterprises in the economic development of our country is crucial. Influenced by the complicated and ever-changing economic situation both at home and abroad, the problems of large-scale and micro-enterprises operating under pressure, rising costs, difficulties in financing and taxation are still prominent and must be given high priority. This article mainly probes into the tax burden of small and micro enterprises, and puts forward some suggestions on how to reduce the tax burden of small and micro enterprises in our country in combination with the foreign tax policies for small and micro enterprises.