积极发挥税收对大众创业万众创新的重要作用

Actively Play the Important Role of Tax to the Masses “Entrepreneurship and Innovation”

税收作为经济宏观调控的重要手段,是国家推进大众创业万众创新战略的重要抓手。本文立足税收工作实际,从简政放权、税收征管、纳税服务三个方面,介绍如何积极发挥税收对大众创业万众创新的重要作用。在简政放权方面,要做好"减法",充分释放双创战略改革红利;在税收征管方面,要做好"加法",有效促进双创企业税收遵从;在优化服务方面,要做好"乘法",持续降低创新创业税收成本。

As an important microeconomic control means,tax is significant grasp on the national entrepreneurship and innovation strategy. Based on the practical taxation,this article introduces how tax plays a positive role on the entrepreneurship and innovation strategy from three dimensions simplifying administrative approval,tax administration and tax payer service. From the perspective of simplifying administrative approval,it is important to take advantage of ＂subtraction＂,which means to unleash the latent potential of the national reform; In terms of the tax administration,it is necessary to make use of ＂addition＂ to enhance tax compliance of the innovative companies; For optimizing the tax payer service,the tax reduction for start-ups and innovative business should be continued,which is referred to ＂multiplication＂.