关于小微企业自主创新税收政策的思考

Reflections on the Tax Policy of Independent Innovation of Small and Micro Enterprises

小微型企业在近几年发展迅速,但在发展过程中面临着很多困境,例如小微企业规模较小、内部控制体系不健全、企业自主创新力度不够、税收管理不规范等。如何利用税收政策提高小微企业的经济效益,加快小微企业经营结构转变和升级,对繁荣国民经济有着重要的意义。本文首先指出了扶持小微企业发展的重要意义,对目前我国小微企业税收政策存在的问题进行分析,指出了小微企业自主创新税收政策的有效措施。

Small and micro enterprises have developed rapidly in recent years, but they face many difficuhies in the develop-ment process, such as small and micro businesses are smaller, the internal control system is not perfect, enterprise independentinnovation is insufficient, the tax management is not standardized. How to use the tax policy to improve the economic efficiencyof small and micro enterprises, accelerate the transformation and upgrading of small and micro enterprises operating structureare of great significance to the prosperity of the national economy. This paper first points out the important significance of thedevelopment of small and micro enterprises, makes analysis to the current problems of small and micro enterprises in China＇s taxpolicy and points out the effective measures of independent innovation tax policy for small and micro enterprises.