降低中小企业税收遵从成本的所得税政策

Income Tax Policies to Reduce the Tax Compliance Costs of Small and Medium-Sized Enterprises

税收规则的复杂性是影响成本的重要因素。通过简化政策降低中小企业的成本是经合组织国家税收体系的共同特征。在所得税申报方面,经合组织国家的中小企业无需按照所得税法的一般规定进行计算。不同的公司可以根据雇员总数、用电量和与收入相关的其他变量作为指标,或者基于营业额和成本来计算所得税额,调整后的净营业额可用于计算所得税。许多国家还对中小企业实施了简化的所得税政策,如简化了会计科目和延长了税收期限。中国可以利用这些政策来降低中小企业的税收遵从成本,以促进中小企业发展。

The complexity of tax rules is an important factor affecting the costs.Reducing the costs of small and medium-sized enterprises by simplifying policies is a common feature of OECD countries'tax systems.In terms of income tax declaration,small and medium-sized enterprises in OECD countries do not need to calculate according to the general provisions of the income tax law.Different companies can calculate income tax based on the total number of employees,electricity consumption and other income related variables,or based on turnover and costs.The adjusted net turnover is used to calculate income tax.Many countries have also implemented simplified income tax policies for small and medium-sized enterprises,such as simplifying accounting subjects and extending the tax period.China can use these policies to reduce the tax compliance costs of small and medium-sized enterprises,so as to promote the development of small and medium-sized enterprises.