构建扶持小微企业发展的税费政策体系

Establishment of the System of Taxes and Fees for Supporting the Small-and-micro-sized Enterprises

中国经济进入新常态后,小微企业的作用将更加凸显,但现行的各项扶持小微企业发展的税费政策缺乏完整统一的框架,优惠的力度较小且大都属于应对经济波动的临时性政策。构建扶持小微企业发展的税费优惠政策体系要坚持普惠性原则,尽可能简化、透明,降低小微企业的遵从成本和征管成本,对行之有效的政策要结合税制改革形成长期稳定的制度安排。

In the ＂new normal＂ economy development period of China, the role of Small-and-micro-sized Enterprises will be more and more important. But there＇s currently no established complete and unified framework about the policies of the taxation and fees related to supporting the growth of Small-and-micro-sized Enterprises. The related tax incentives are not enough and most of them are temporary economic arrangements. The policy system of taxation and fees incentives should be inclusive and it should be simplified and transparent to reduce the compliance costs and the administration cost. And the proved effective polices should be evolved into the longstanding and stable institutional arrangements in the tax reforms.