中日中小企业所得税优惠政策比较研究

Enterprise Income Tax Incentive Policies for SMEs:A Comparative Study between China and Japan

我国和日本对中小企业“费用”“资产”等的税收优惠,在设计思路和政策目标方面较为相似。本文对中日两国中小企业所得税在税率优惠、收入减计、费用扣除、固定资产折旧、坏账准备及亏损弥补等方面的异同点进行比较,同时总结了日本中小企业所得税优惠政策在系统性、导向性、适配性、可行性等方面的特点及对我国的启示,旨在为我国中小企业税收制度的改进与完善提供参考。

The tax incentives in"expenses"and"assets"for small and medium-sized enterprises(SMEs)in China and Japan are quite similar in their design philosophy and policy objectives.This paper conducts a comparative study of the similarities and differences in enterprise income tax(EIT)between Chinese and Japanese SMEs,in aspects such as preferential rates,income write-down,expense deductions,depreciation of fixed assets,bad debt reserve and loss carryover.The paper summarizes the characteristics of EIT preferential tax policies for Japanese SMEs in terms of its systematization,directionality,applicability and feasibility,as well as their implications for China,so as to provide a reference for the improvement and perfection of the tax system for SMEs in China.