摘要
经济新常态下,小微企业面临发展困境,国家出台了一些列财税扶持优惠政策促进小微企业发展。文章在对新疆小微企业财税扶持政策实施效果进行全面分析的基础上,分别从宏观税制改革、地方政府财政支持及税务部门纳税服务、简政放权等四个层面提出了进一步完善财税扶持政策的建议。
Nowadays, the minimal enterprises in China are confronted with their development dilemmas and therefore the state issues a serious financial support policies to promote their progress. The paper analyzes the implementation effect of these financial support policies. Based on the analysis, the author proposes some suggestions to perfect the financial support policy from four aspects.
出处
《乌鲁木齐职业大学学报》
2016年第1期35-38,共4页
Journal of Urumqi Vocational University
关键词
小微企业
财税扶持
税收
优惠
minimal enterprises
financial support
tax revenue
preferential