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我国小型微利企业所得税优惠政策问题分析及优化 被引量:1

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摘要 在目前经济下行压力下,我国小型微利企业的生存与发展面临重重困难,经营风险大、优惠政策落实受阻,多种因素导致税收优惠政策的功能发挥不到位,制约了小型微利企业的健康成长,论文针对我国所得税优惠政策的缺陷和落实缺位问题,探讨了现行小型微利企业所得税优惠政策存在的弊端,并针对这些弊端提出了相应的优化对策,希望能够加快小型微利企业的强健成长和稳定发展。
出处 《当代经济》 2017年第21期100-101,共2页 Contemporary Economics
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