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随着我国经济改革和发展,小微企业是市场经济主体中一群富有活力和创新力的企业。然而税负过重和筹融资困难成为小微企业发展和创新的首要阻碍。我国为了进一步扶持、激励小微企业的发展,在税收政策中,推出了多种多样的税收优惠政策。本文从浅析目前小微企业现状着手,从各项税种来整理相关现行小微企业优惠政策;以宏发公司为例,分析该公司如何享受税收优惠政策;最后关于小微企业税收优惠政策提出一些改进的建议。
With China’s economic reform and development, small and micro enterprises are a group of dynamic and innovative enterprises in the market economy. However, excessive tax burden and financing difficulties have become the primary obstacle to the development and innovation of small and micro enterprises. In order to further support and stimulate the development of small and micro enterprises, our country has introduced a wide range of tax preferential policies in the tax policy. This article analyzes the current status quo of small and micro enterprises, from the various tax types to collate the existing preferential policies for small and micro enterprises; Hongfa company, for example, to analyze the company how to enjoy preferential tax policies; Finally, the tax incentives for small and micro enterprises put forward Some suggestions for improvement.