完善非公有制企业税收政策研究

Research on Perfecting the Taxation Policy of the Non-public Ownership Enterprises

在国家有关税收政策的推动下,中国非公有制企业在30年来的改革开放中取得了长足的发展,为解决社会就业,积累社会财富做出了重要的贡献。中国现行非公有制企业税收政策中存在着许多问题,如税负不公、税收优惠政策不统一、力度不够及滥用"核定征收"等现象。今后,应从公平税负,建立促进非公有制企业发展的税收政策体系;加大税收优惠力度,强化政策导向;完善发展中小企业的税收政策等方面着手,保护非公有制企业的合法权益。

Under the push of national related taxation policy, China＇s non-public ownership enterprises get the considerable development in the reform and open practice, and they make great contribution to solving the social employment and accumulating the social fortune. There are many problems in the taxation policy of China＇s non-public ownership enterprises, such as unfair tax burden, differ in the favourable taxation policy and the ＂approved levy＂ using indiscriminately. Henceforth, we should make the tax burden balance, set up the taxation policy system promoting the non-public ownership enterprises development, enlarge the favourable taxation, strengthen the policy orientation and perfeet the taxation policy of developing the medium-and-small enterprises to protect the legal profit of non-publie ownership enterprises.