资源型城市中小企业发展及税收支持研究——以克拉玛依市为例

On Tax Support for Small and Medium-sized Enterprises of Resource-based City——Taking Karamay City as an Example

中小企业是国民经济发展的重要支柱,是增加就业、促进创新的重要力量,促进中小企业发展不仅是推进经济社会可持续发展的重要保证,同时也是实现稳增长、稳就业以及稳定社会发展大局的重要保障。克拉玛依市中小企业占比较高,但对经济增长的贡献率较低,企业在发展中还存在行业依赖性强、抗风险能力弱、同质化产能过剩、科技创新能力不足以及融资难和融资贵等问题。对此,可通过税收支持手段如创新税收支持、优化纳税服务等促进克拉玛依市中小企业发展,助推经济社会可持续发展。

In addition to be of special importance in the national economy,increasing employment and technical innovation,small and medium enterprises are playing an important role in Improving living standards and promoting economic development.Promoting the development of small and medium-sized enterprises in Karamayiskey to sustainable development.It is also an important guarantee for stable growth,employment and social development.Based on the analysis of the current situation and difficultiesof small and medium-sized enterprises development in Karamay City,such as relatively high proportion of small and medium-sized enterprises with low contribution to economic growth,strong dependence on the industry and weak ability to resist risks,this paper put forward suggestions on using tax policies to promote the development of small and medium-sized enterprises in Karamay City,such as promoting the optimization and upgrading of industrial structure,promoting enterprise innovation and solving financial dilemma,and so on.