中小企业是我国经济发展的重要力量,中小企业的存在不仅为社会提供了众多的就业岗位,同时也为我国知识产权领域的创新做出了贡献。目前,我国正大力推进中小企业发展,不断深化“放管服”政策体制改革。在这个过程中,中小企业面临的税务...中小企业是我国经济发展的重要力量,中小企业的存在不仅为社会提供了众多的就业岗位,同时也为我国知识产权领域的创新做出了贡献。目前,我国正大力推进中小企业发展,不断深化“放管服”政策体制改革。在这个过程中,中小企业面临的税务风险影响因素也发生了改变,需要对其面临的税务影响因素进行分析梳理,发现其中的问题,提出完善建议,促进中小企业顺利发展,营造良好的中小企业发展环境以及营商环境。本文从中小企业税收的基础理论出发,探析中小企业发展过程中存在的税务风险以及成因,并提出了健全税收制度,完善法律法规、减轻中小企业税收负担、加强中小企业融资活动支持、实施针对性补贴等税务风险防控路径,以期能够支持中小企业健康发展。Small and medium-sized enterprises are an important force in China’s economic development. The existence of small and medium-sized enterprises not only provides many jobs for the society, but also contributes to the innovation in the field of intellectual property rights in our country. At present, China is vigorously promoting the development of small and medium-sized enterprises, and constantly deepening the reform of the policy system of “decentralization service”. In this process, the influential factors of tax risks faced by SMES have also changed. It is necessary to analyze and sort out the influential factors of tax risks faced by SMES, find out the problems therein, and put forward suggestions to improve them, so as to promote the smooth development of SMES and create a good development environment and business environment for SMES. Based on the basic theory of SME taxation, this paper analyzes the tax risks existing in the development process of SMES and their causes, and puts forward measures to prevent and control tax risks such as improving the tax system, improving laws and regulations, reducing the tax burden of SMES, strengthening the support for financing activities of SMES, and implementing targeted subsidies, so as to support the healthy development of SMES.展开更多
文摘中小企业是我国经济发展的重要力量,中小企业的存在不仅为社会提供了众多的就业岗位,同时也为我国知识产权领域的创新做出了贡献。目前,我国正大力推进中小企业发展,不断深化“放管服”政策体制改革。在这个过程中,中小企业面临的税务风险影响因素也发生了改变,需要对其面临的税务影响因素进行分析梳理,发现其中的问题,提出完善建议,促进中小企业顺利发展,营造良好的中小企业发展环境以及营商环境。本文从中小企业税收的基础理论出发,探析中小企业发展过程中存在的税务风险以及成因,并提出了健全税收制度,完善法律法规、减轻中小企业税收负担、加强中小企业融资活动支持、实施针对性补贴等税务风险防控路径,以期能够支持中小企业健康发展。Small and medium-sized enterprises are an important force in China’s economic development. The existence of small and medium-sized enterprises not only provides many jobs for the society, but also contributes to the innovation in the field of intellectual property rights in our country. At present, China is vigorously promoting the development of small and medium-sized enterprises, and constantly deepening the reform of the policy system of “decentralization service”. In this process, the influential factors of tax risks faced by SMES have also changed. It is necessary to analyze and sort out the influential factors of tax risks faced by SMES, find out the problems therein, and put forward suggestions to improve them, so as to promote the smooth development of SMES and create a good development environment and business environment for SMES. Based on the basic theory of SME taxation, this paper analyzes the tax risks existing in the development process of SMES and their causes, and puts forward measures to prevent and control tax risks such as improving the tax system, improving laws and regulations, reducing the tax burden of SMES, strengthening the support for financing activities of SMES, and implementing targeted subsidies, so as to support the healthy development of SMES.
