基于供给侧改革的大学生创业财税政策探析

Based on the Supply Side Reform the Fiscal and Taxation Policies to Promote College Students’ Entrepreneurship

'大众创业、万众创新'是在我国经济处于新常态下国家对我们提出的新要求。围绕着创业问题,我国的财税政策一直发挥着积极的作用,随着我国经济环境的改变,原有的财税政策对创业起到的推动作用有限。文章在分析供给侧改革背景下大学生创业的财税政策现状及存在问题的基础上,借鉴国外经验,提出了在不同创业阶段为创业大学生安排不同的财税政策的建议。

"public entrepreneurship, people’s innovation" is the economy in our country under the new normal economic status herewith new requirements to us put forward. Around the business problem, fiscal and taxation policy of our country has been playing a positive role, but with the change of the economic environment in our country, the original of the fiscal and taxation policy on entrepreneurship play a limited role in promoting. Based on the analysis of supply side reform under the background of college students’ entrepreneurship fiscal and taxation policies, on the basis of the status quo and existing problems of draw lessons from foreign experience, we put forward to the college students the theory of different stages of entrepreneurship for entrepreneurial arrangements which are different fiscal and taxation policy suggestions.