论文部分内容阅读
为促进小微企业发展,我国正在不断的完善小微企业税收法律制度,但该法律制度目前尚不完备,存在急需改进的必要性,小微企业对社会经济发展以及人民生活的重要作用已经不言而喻,因此,有必要进一步完善其税收优惠法律制度,本文将从立法、优惠的力度、方式三个方面由法律角度予以探讨。
In order to promote the development of small and micro-enterprises, our country is constantly improving the legal system of small and micro-enterprises taxation. However, the legal system is not yet complete and there is an urgent need for improvement. The important role of small and micro-enterprises in social and economic development and people’s livelihood has been eliminated It goes without saying, therefore, it is necessary to further improve its legal system of tax incentives, this article will be from the perspective of legislation, preferential benefits, methods from three aspects.