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近年来,一种新生行业(小额贷款)也悄然兴起,为支持三农经济和中小企业发展提供了资金支持。但在具体的税收征管实际中,也发现该行业出现了法律定位不明、税收政策界定不明晰、税收负担重、支持“三农”力度不够等问题。下面就小额贷款公司税收征管现状、存在的问题,及成因进行分析,对解决对策进行一些思考。
In recent years, a new-born industry (small loans) has also quietly emerged, providing financial support for the three rural economy and the development of small and medium-sized enterprises. However, in the actual tax collection and management practice, we also found that the industry has faced such problems as unclear legal position, unclear tax policy definition, heavy tax burden, and insufficient “three agriculture” support. The following micro-lending companies tax collection and management of the status quo, problems and reasons for the analysis of the measures to solve some thinking.