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税收优惠是各国支持和保护中小企业发展、增强中小企业融资能力的通行做法,但我国税收政策对中小型企业融资支持有限,表现为:在内源融资上,对初创企业缺乏扶持政策、对小型企业优惠不足、中小型企业普遍存在重复征税问题,削弱企业自我积累能力;在外源融资上,融资税收政策向大企业倾斜,中小型企业遭受非公平对待,同时鼓励中小型企业外源融资税收政策优惠面偏窄,难以引导社会资金向中小型企业流动。为了解决中小型企业融资难问题,建议对现行税收政策进行完善,以增强企业自我积累能力和鼓励社会资金投资于中小型企业。
Tax preference is a common practice for all countries to support and protect the development of small and medium-sized enterprises and enhance the financing ability of SMEs. However, the tax support for SMEs in our country is limited because of lack of supportive policies for start-ups, Incentives for enterprises are not enough, SMEs generally have double taxation problems, and weaken the self-accumulation capacity of enterprises. In terms of exogenous financing, the taxation and financing policies for financing tilt to large enterprises, SMEs are treated unfairly, and tax incentives for SME financing Narrow policy preferences, it is difficult to guide the flow of social capital to small and medium enterprises. In order to solve the problem of financing difficulties for small and medium-sized enterprises, it is suggested that the existing taxation policies should be perfected in order to enhance the self-accumulation capacity of enterprises and encourage social funds to invest in small and medium-sized enterprises.