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我国近些年来迅速崛起的微小型企业,对新增就业岗位与对GDP的贡献率所发挥的重要作用,正日益引起政府和社会各界的关注和重视。社会、金融、法律和政府的财税政策是微小企业的四大支持要素,合理的财税政策是最重要的工具之一。本文试图从分析政府对微小型企业的现行财税政策存在不足为出发点,对政府应制定并完善相应财政、税收政策体系以及其他配套政策和操作原则提出一些建议。
The rapid rise of China’s micro-enterprises in recent years plays an important role in increasing the number of new jobs and the contribution to GDP and is increasingly arousing the attention of the government and all sectors of society. Social, financial, legal and government fiscal policies are the four elements of support for micro-enterprises. Proper fiscal and taxation policies are one of the most important tools. This paper attempts to analyze the government’s existing fiscal and taxation policies for micro-small businesses as a starting point, and put forward some suggestions on how the government should formulate and improve the corresponding fiscal and taxation policies and other supporting policies and operational principles.