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现代企业的两重结构中,中小企业成为市场经济主体的重要组成部分,是国民经济发展的强劲动力。由于中小企业自身的特殊性,经济规模小、竞争力弱、抗风险性差等因素,中小企业发展面临诸多难题。为应对金融危机,减轻中小企业税收负担,我国新出台了《中小企业划型标准》,这使得我国中小企业的法律界定更加清晰,对中小企业提供税收优惠更加具有针对性。本文从解析新《中小企业划型标准》入手,以税收优惠为视角探讨保障中小企业生存权和发展权的法律价值。
Among the dual structure of modern enterprises, small and medium-sized enterprises have become an important part of the main body of a market economy and are a powerful driving force for the development of the national economy. Due to the particularity of small and medium-sized enterprises, small scale of economy, weak competitiveness and poor anti-risk factors, the development of SMEs faces many problems. In order to cope with the financial crisis and reduce the tax burden on SMEs, China has newly promulgated the “SME Standardization Criteria”, which makes the legal definition of SMEs in China clearer and offers tax incentives to SMEs more pertinently. Starting with the analysis of the new SME criteria, this article explores the legal value of SMEs’ right to subsistence and development by using tax incentives.