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改革开放以来,我国的小企业为经济发展、促进就业、活跃市场作出了巨大的贡献,但目前小企业的进一步发展还存在不少问题,主要表现在财税政策对小企业的影响以及小企业自身面临的问题。本文通过分析目前的财税政策对小企业在发展中的影响,提出了应规范小企业的税费制度建设等小企业发展应重点解决的问题,以确保小企业得到健康有序的发展。
Since the reform and opening up, China’s small enterprises have made tremendous contributions to economic development, employment promotion and active markets. However, there are still many problems in the further development of small enterprises, mainly reflected in the impact of the fiscal and taxation policies on small enterprises and the small enterprises themselves the problem we are facing. Based on the analysis of the impact of current fiscal and tax policies on the development of small enterprises, this paper puts forward some problems that should be addressed in the development of small enterprises, such as the establishment of a tax system for small enterprises, so as to ensure the healthy and orderly development of small enterprises.