基于SWOT分析的小微企业税收优惠政策研究

A Study on Tax Preferential Policies of Small and Micro Businesses Based on the SWOT Analysis

本文基于SWOT分析,认为小微企业税收优惠政策应着力于解决其资金困难和鼓励创新两方面,而我国现行小微企业税收优惠政策在这两方面均未发挥应有作用。基于此,结合我国实际与国际经验,本文提出了优化小微企业税收优惠政策的建议。

Based on the SWOT analysis, this paper considers that the tax preferential policies of small and micro businesses should focus on solving financial difficulty and supporting innovation. However, current tax preferential policies of small and micro businesses in China have played limited role in these two aspects. Based on this, in combination with China＇s reality and international experience, this paper puts forward some optimizing suggestions.