改革和完善我国小型企业税收制度

Reform and Improvement of Tax System concerning Small-sized Enterprises

我国现行针对小型企业的税收制度较复杂,存在名义税负重、实际税负不均衡等问题,由此产生了一系列负面影响。鉴于俄罗斯、巴西针对小型企业简化税制、降低税负的改革取得了较好的效果,本文建议借鉴国际经验,并结合我国实际,改革小型企业税收制度,为小型企业的生存发展提供良好的税收环境。

As the existing tax systems concerning small-sized enterprises in China are complicated, its nominal tax burden is heavy, and also the actual tax burden is not balanced, therefore, a series of negative effects emerge. In view of the good results in the re- form of simplifying tax system and reducing tax bur- den for tiny and small-sized enterprises in Russia and Brazil, this paper suggests that the tax systems of small- sized enterprises shall be reformed according to Chi- nese reality by drawing on international experience to provide a good tax environment for the survival and development of small-sized enterprises.