银川市扶持中小企业发展的税收政策分析

On tax policies of Yinchuan that support the development of minor enterprises

文章围绕银川市中小企业税收负担和税收优惠政策的实施情况进行了分析研究。从纳税人层面看,银川市中小企业总体税收负担略显偏重;从税制设置层面看,现行税制基本合理,有些税种尚待完善;在现行税制中,税收优惠体系还不够完善。从对策上应调整现行相关税制,当务之急是公平企业间的土地使用税;针对中小企业面临的困难与特点,加大税收优惠力度;针对国家鼓励性的新型行业,适时出台相关优惠政策。

The essay analyzes the tax burden of minor enterprises and tax policies towards minor enterprises. From the perspective of taxpayer, the tax burden is a little heavy. From the perspective of tax system, the rules and regulations are reasonable, although the system of tax varieties and tax preferential system should be improved. It is necessary to adjust the tax policies to meet the requirements of minor enterprises. The most important thing is to balance the land - using tax and related preferential taxes.