小微企业税收调查及建议

A Taxation Investigation on Small and Micro Enterprises and some Suggestions

本文通过对陕西省咸阳市小型微型企业纳税和税收优惠政策落实现状的调查,分析了小微企业税收优惠政策存在的主要问题,建议研究建立适应我国小微企业发展特点的税收优惠政策长效机制。

This paper analyzes the main problems of preferential tax policies by carrying out investigations on some small and micro enterprises in Xianyang, Shanxi Province. Then puts forward some suggestions on establishing a long-term mechanism of preferential tax policies to support the development of small and micro enterprises in China.