摘要
减税降费政策是今年我国推出的重点税收优惠政策,发布实施以后产生了明显的经济效果。探究新政对小微企业、政府及大型企业等的影响,对其在实施过程中出现的诸多制约因素进行了剖析,提出了增强企业的联动性,完善社保费的改革,提高政策法律规范等改进建议。
The policy of tax reduction and fee reduction is the key preferential tax policy launched in China this year,which has produced obvious economic effects after its promulgation and implementation.This paper explored the impact of the new policy on small and micro enterprises,governments and large enterprises,and analyzed many constraints in the implementation process.It put forward suggestions for improvement.
作者
黄娴
乔玉洋
HUANG Xian;QIAO Yu-yang(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2020年第5期103-105,共3页
China Forestry Economics
基金
江苏省大学生创新训练计划项目“小微企业减税降费新政研究”(2019NFUSPITP0922)。
关键词
小微企业
减税降费
影响分析
small and micro enterprises
tax reduction and fee reduction
influence