小微企业所得税优惠政策研析

An Analysis of the Enterprise Income Tax Preferential Policies for Small and Micro Enterprises

近年来,我国小微企业所得税优惠政策的优惠面不断扩大,优惠幅度逐步增大,实际税率逐步降低,但未对微型微利企业的所得税优惠政策予以特别考量,并且,当前对于小微企业的所得税优惠政策缺乏持续性。为了促进民间投资和民营企业发展,发挥小微企业对于就业的吸纳作用,既要对微型微利企业给予免征所得税的优惠政策,也要对小微企业所得税优惠政策保持一定的持续性,以增加投资者对于未来预期的确定性,激发其生产经营积极性,确保就业稳定和经济的持续高质量发展。

In recent years,the scope of enterprise income tax preferential policies for small and micro enterprises in China has been continuously expanding.The preferential margin has gradually increased,while the effective tax rate has gradually decreased.However,there is no special preferential policy of enterprise income tax for micro and low-profit enterprises.Moreover,the current preferential policy of enterprise income tax for small and micro enterprises is not sustainable.In order to promote private investment and private enterprises development and give full play to the employment-absorbing role of small and micro enterprises,it is necessary to provide enterprise income tax exemption policies for micro and low-profit enterprises,and maintain certain consistency of preferential policies of enterprise income tax for small and micro enterprises,so as to increase the certainty of investors'future expectations and stimulate their enthusiasm for production and operation,ensuring stable employment and sustained high-quality economic development.