经济新常态下我国中小企业税收优惠政策研究

Research of Tax Preference Policies of SMEs of China in New Normal Economy

针对中小企业的税收优惠政策能够更快地使中小企业享受到国家的政策利好,使国家的政策性鼓励或对特定群体的照顾措施得以及时、有效地落实。税收优惠政策有利于促进中小企业加大研发力度,推动技术创新,增加就业人数,促进特殊群体的就业,并在一定程度上缓解中小企业的融资压力。但这些税收优惠政策也存在着针对性差、操作不便、实施效果不尽如人意等缺陷。因此,我国应建立规范、统一的政策框架,完善和调整部分税收优惠政策,优化税收征管方式,打造高效税收,使税收优惠政策能更好地促进中小企业的发展。

Tax preference policies are aimed to help SMEs enjoy favorable policies of China faster. These policies could also promote the implementation of the encouraging national policies and measures caring for special groups timely and effectively. Tax preference policies are good for promoting research and development and technological innovation of SMEs. They are still conducive to the increase of employment opportunities. They can improve the employment of special groups and ease the financing pressure of SMEs to some extent. However,there are some defects in these policies such as poor targeting,inconvenient operation,unsatisfactory result of implementation,etc.. Therefore,China should establish a standardized and unified policy framework and improve and adjust some tax preference policies. It is still important for China to optimize the tax collection mode and achieve tax collection with high efficiency. Thus,tax preference policies could better promote the development of SMEs.