促进我国中小企业投融资的税收政策研究

Research on the Tax Policy of Promoting the Investment and Financing of SMEs in China

推动中小企业健康发展,对于当前做好“六稳”工作、落实“六保”任务,实现整个国民经济的高质量发展具有重要意义。融资难、融资贵一直是制约中小企业发展的痼疾,其中缺乏覆盖中小企业投、融资双方和全生命周期的税收支持政策是一项重要原因。本文着眼于完善我国促进中小企业融资的税收政策,在分析现有政策及存在问题的基础上,通过比较借鉴OECD成员国相关经验,从企业和投资者两个层面结合投融资的全生命周期提出具体的政策建议。

Promoting the healthy development of small and medium-sized enterprises is of great significance for the current"six stability"work and"six guarantees"task,and the realization of the high-quality development of the whole national economy.Difficult and expensive financing has always been a chronic disease restricting the development of SMEs.One of the important reasons is the lack of tax support policies covering both sides of SMEs'investment and financing in the whole life cycle.This paper focuses on improving China's tax policies to promote the financing of SMEs.On the basis of analyzing the existing policies and problems,by comparing and learning from the experience of OECD member countries,this paper puts forward specific policy recommendations from the aspects of enterprises and investors,combined with the whole life cycle of investment and financing.