摘要
企业在经营活动中的各项缴费构成了企业非税费用负担,是企业负担的重要组成部分。为深化供给侧结构性改革,激活微观经济主体的内生动力,关于进一步降低企业负担,尤其是非税费用负担已成为一项重要的课题。本文从非税费用等相关概念的界定出发,阐述了我国涉企非税费用管理的基本情况,并以某市企业为例,通过调查问卷及走访调研获取微观数据,同时梳理市级政府各部门的涉企收费项目,分析企业非税费用负担的具体情况与问题,希望对减轻企业非税费用负担提出切实可行的政策建议。
The payments of enterprises in the business activities constitute a corporate non-tax burden, which is an important part of the burden of enterprises. In order to deepen the structural reform of the supply side and activate the endogenous power of the microeconomic subject and further reduce the burden on enterprises, especially when the nontax expenses has become an important issue. Based on the definition of the related concepts such as non - tax expenses, this paper expounds the basic situation of non - tax expense management in China, and takes a city enterprise as an example to obtain micro- data through questionnaire and investigation. Besides, this paper also combs enterprisecharging project of different municipal government departments and analyzes the specific situation and problems of the corporate non-tax expenses, hoping to put forward feasible policy suggestions to reduce the non-tax burden of the enterprises.
作者
刘蓉
寇璇
周川力
Liu Rong1 Kou Xuan2 Zhou Chuanli3
出处
《财经科学》
CSSCI
北大核心
2017年第5期124-132,共9页
Finance & Economics
关键词
企业负担
非税费用
非税收入管理
减负
Burden of Enterprises
Non-Tax Expense
Non-Tax Income Management
Alleviation of Burden