完善我国小微企业税收优惠法律的思考——以企业所得税为中心

Reflections on Perfection of the of Legal System of Preferential Tax for for Small and Micro Enterprises in China——Focusing on Enterprise Income Tax

小微企业是我国国民经济发展的中流砥柱,然而沉重的税负使得小微企业在市场的洪流中举步维艰,对小微企业实行税收优惠势在必行。我国小微企业税收优惠法律在立法、法律制度以及实施方面都存在一些问题。借鉴国外的经验做法,通过建立系统的小微企业税收法律体系、努力做到税收全覆盖、优化税收征管程序等途径,可以完善我国小微企业税收优惠法律。

Mainstay of China’s national economic development as they are,the small and micro enterprises are in a difficult situation owing to the high taxation. Thus,it is imperative to implement the policy of preferential tax. However,many problems with the laws of preferential tax need solving,regarding the legislation,the legal system and the implementation. With the experience of foreign countries as reference,it is proposed in the paper that the legal system of preferential tax for small and micro enterprises in China can be improved by establishing a scientific legal system of taxation,making efforts to realize all-embracing taxes,and optimizing the administrative procedures of the levying and collection of taxes.