摘要
通过对辽宁中小企业税收优惠政策的效应分析,评价税收优惠政策在推动中小企业发展、调节国民经济结构、解决劳动就业等方面的作用,并对优化中小企业的税收优惠政策提出建议。
Through the effect analysis of preferential tax policy of small and medium -sized enterprises in Liaoning, the function of preferential tax policy in promoting the development of small and medium-sized enterprises, adjusting structure of national economy, and solving labor employment are analyzed. The suggestions on optimizing of preferential tax policy of small and medium sized enterprises are proposed.
出处
《沈阳大学学报(社会科学版)》
2016年第2期148-152,共5页
Journal of Shenyang University:Social Science
基金
2014年度辽宁省财政科研基金重点项目(14C020)
关键词
中小企业
辽宁经济
税收优惠
small and medium-sized enterprises
economy of Liaoning
preferential tax policy