促进小微企业发展税收政策的国际借鉴

International Reference concerning Tax Policies Promoting the Development of Small and Micro Enterprises

小微企业在就业、创新、经济增长中发挥着重要作用,不少国家专门出台法律制度和政策措施来促进它们的发展。本文借鉴国际上促进小微企业发展的税收政策,提出了完善我国小微企业的税收制度和征管措施,切实减轻小微企业税收负担和纳税遵从成本。

Small and micro enterprises play an important role in employment, innovation and economic development, and thus many countries have specially issued their legal institutions and policy measures for the development of small and micro enterprises. By referring to policies promoting the development of small and micro enterprises in the world, this paper presents some suggestions concerning tax system and tax collec- tion and management to reduce practically the burden and cost for tax compliance of small and micro enterprises.