固定资产加速折旧税收优惠政策与中小企业成长性

Preferential Tax Policies for Accelerated Depreciation of Fixed Assets and Growth with SMEs

中小企业成长性是反映中小企业发展潜力的重要指标,但在中小企业迅速发展的过程中,普遍具有成长性偏弱的情形。利用税收制度设计妥善处理好中小企业的成长发展问题,对于我国经济稳定与保障就业具有重要意义。加速折旧政策通过前期多计提折旧、后期少计提折旧的办法增加了企业期初费用,为企业带来税收优惠,对于中小企业成长性有显著的正向作用;政策效应存在显著的异质性,即融资约束越强的企业,政策促进作用更强;固定资产占比越高的行业,政策对其成长性的促进作用也会更强。因此,通过研究已经实施固定资产加速折旧税收优惠政策行业的中小企业的成长性,探讨进一步扩大加速折旧政策实施行业范围的可能性,以持续推进我国重点行业中小企业的可持续发展。

The growth of small and medium-sized enterprises(SMEs)is an important aspect that reflects the development potential of these enterprises,but in the process of rapid development of SMEs,there is generally a situation of weak growth.Therefore,properly handling the growth and development of SMEs in the design of the tax system is of great significance for China's economic stability and employment rate protection.The accelerated depreciation policy increases the initial expenses of enterprises by accruing more depreciation in the early stage and less depreciation in the later period.The policy brings tax benefits to enterprises and has a significant positive effect on the growth of SMEs.The policy effect has significant heterogeneity,that is,an enterprise with stronger financing constraints has a stronger policy promotion effect;and an industry with a higher proportion of fixed assets also has a stronger policy promotion effect on its growth.Therefore,by studying the growth of SMEs in industries that have implemented accelerated depreciation tax preferential policies for fixed assets,we can explore the possibility of further expanding the scope of the implementation of accelerated depreciation policies,and continue to promote the sustainable development of SMEs in key industries.