摘要
现阶段,我国针对经济的实际情况,推出了一系列减免税优惠政策,以此进一步推动经济的平稳发展,能够有效地帮助一些小微企业缓解经营过程中面临的压力。鉴于此,论文针对现阶段基于结构性减税降费的小微企业税收筹划路径进行分析和阐述。
At this stage,China has launched a series of preferential policies for tax cuts and exemption according to the actual situation of the economy,so as to further promote the stable development of the economy and effectively help some small and micro enterprises to alleviate the pressure faced in the process of operation.In view of this,this paper analyzes and expounds the tax planning path of small and micro enterprises based on structural tax cuts and fee reductions at this stage.
作者
郭媛媛
GUO Yuan-yuan(Minxi Vocational&Technical College,Longyan 364021,China)
出处
《中小企业管理与科技》
2021年第4期93-94,共2页
Management & Technology of SME
关键词
结构性
减税降费
小微企业
经济发展
structural
tax cuts and fee reductions
small and micro enterprises
economic development