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中小企业是国民经济的重要增长点,是增加就业、技术创新的主力军。中国从去年启动第二轮结构性减税以来,已先后进行了降低部分商品进口关税、提高小微企业增值税和营业税起征点、对符合条件的小微企业减半征收企业所得税、开展“营改增”试点等多项税改。专家建议,经济低迷时期,未来结构性减税应更多关注支持中小企业发展。
Small and medium-sized enterprises are an important growth point for the national economy and are the main force for increasing employment and technological innovation. Since China started its second round of structural tax cuts last year, China has successively lowered the import tariffs on some commodities and raised the threshold for VAT and business tax for small and micro-enterprises. The enterprises eligible for tax exemption for small and micro-sized enterprises are levied by 50% “Camp change” pilot and a number of tax reform. Experts suggest that during the economic downturn, structural tax cuts in the future should pay more attention to supporting the development of small and medium-sized enterprises.