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各国中小企业的税负普遍便高,而中国的情况更为严重。我国现行的《企业所得税法》及《企业所得税法实施条例》针对中小企业的税收优惠政策仍有一定的局限性,如,涉及税种狭窄,关于加速折旧的规定不够科学,增值税法中一般纳税人的规定不利于中小企业的发展,对非公有制中小企业的歧视等。立法应当从多方面予以完善,尤其是关于高新技术企业的税收优惠规定。
The tax burden on SMEs in various countries is generally high, while the situation in China is even more serious. China’s current “Enterprise Income Tax Law” and “Implementation Regulation of Enterprise Income Tax Law” for the tax incentives for SMEs there are still some limitations, such as the tax is narrow, the provisions on the accelerated depreciation is not scientific, the general taxpayer VAT Law The regulations are not conducive to the development of SMEs, non-public ownership of SMEs, such as discrimination. Legislation should be improved in many aspects, especially on high-tech enterprises tax preferential regulations.