期刊文献+
共找到6篇文章
< 1 >
每页显示 20 50 100
完善我国“小微企业”扶持性税收政策的思考 被引量:1
1
作者 陶雨佳 陈婷 《中国集体经济》 2015年第6期71-72,共2页
近些年来,我国相继出台了一些面向"小微企业"的税收优惠政策,但在政策的针对性、优惠度、覆盖面、引导性等方面尚显不足,实践中税负水平仍然较高,优惠手段较为单一,重复征税现象尚存等。为此,仍需不断加强税收服务,改善税收... 近些年来,我国相继出台了一些面向"小微企业"的税收优惠政策,但在政策的针对性、优惠度、覆盖面、引导性等方面尚显不足,实践中税负水平仍然较高,优惠手段较为单一,重复征税现象尚存等。为此,仍需不断加强税收服务,改善税收征纳环境,优化税种设计,减少重复征税,提高起征点标准,加大减免税力度,细化特殊优惠政策。 展开更多
关键词 “小微企业” 税收政策 税收扶持
下载PDF
我国小微企业解困的机制创新与实现路径 被引量:11
2
作者 林洲钰 林汉川 陈衍泰 《管理现代化》 CSSCI 北大核心 2013年第2期65-67,共3页
本文在分析我国"小微企业"的发展困境基础上,提出了帮助我国"小微企业"解困的机制创新框架和税收扶持体系,探索了促进"小微企业"发展的对策建议,为政府制定"小微企业"发展政策提供了重要参考。
关键词 “小微企业” 企业解困 政府管理机制创新
下载PDF
The effect of firm size and firm activities on CSR practices of selected Chinese-Filipino-owned MSMEs in Metro Manila
3
作者 Joy Santos Rabo 《Chinese Business Review》 2010年第2期1-12,共12页
Socially-responsible business and ethical behavior of companies have been of interest to academia and practice for decades, but the focus has almost exclusively been on large corporations, while small and medium-sized... Socially-responsible business and ethical behavior of companies have been of interest to academia and practice for decades, but the focus has almost exclusively been on large corporations, while small and medium-sized enterprises (SMEs) have not received as much attention (Hammann, et al., 2009). Worthington, et al (2006) recognized the need to encourage socially-responsible business practices among the 90 per cent or more of the world's businesses that are classified as SMEs. Perrini, et al (2007) found that size explains the differences in firms' willingness to define and implement such specific corporate social responsibility (CSR) strategies, while Murillo and Lozano (2006) concluded that it still remains to be explored whether manufacturing companies tend to apply CSR more extensively, or whether businesses oriented to other business have a tendency to incorporate CSR into their management patterns to a higher degree. Moreover, President Gloria Macapagal-Arroyo, in her 7 June, 2002 speech, recognized the importance of Chinese-Filipinos in helping improve the Philippine economy, and yet, not much research had been done on this sub-sector. Thus, this paper focuses on the effect of finn size and finn activities on the social responsibility practices of selected 30 micro, small and medium-sized enterprises (MSMEs) in Metro Manila which are owned by Chinese-Filipinos. Survey questionnaires and interview were used for gathering data, while a correlations test was used to analyze the data and to conclude whether finn size and finn activities have an effect on the sampled companies' CSR practices. 展开更多
关键词 social responsibility micro-enterprises finn size firm activities Chinese-Filipinos
下载PDF
Comparison of Different Extraction Approaches for Heavy Metal Partitioning in Sediment Samples 被引量:1
4
作者 M. B. ARAIN T. G. KAZI +4 位作者 M. K. JAMALI J. A. BAIG H. I. AFRIDI N. JALBANI R. A. SARFRAZ1 《Pedosphere》 SCIE CAS CSCD 2009年第4期476-485,共10页
Three extraction methods, ultrasonic assisted extraction (USE), microwave assisted extraction (MSE), and conventional single extraction (CSE), in conjunction with the modified three-stage BCR sequential extraction pro... Three extraction methods, ultrasonic assisted extraction (USE), microwave assisted extraction (MSE), and conventional single extraction (CSE), in conjunction with the modified three-stage BCR sequential extraction procedure (SEP) were applied to examine the contents of Cd, Cu, Cr, Ni, Pb and Zn from lake sediment samples, to know whether these techniques can reduce extraction time and improve reproducibility. The SEP and developed alternative single extrac- tion methods were validated by the analysis of certified reference material BCR 601. By the use of optimized sonication and microwave conditions, steps 1, 2 and 3 of the BCR sequential extraction methods (excluding the hydrogen peroxide digestion in step 3, which was not performed with sonication and microwave) could be completed in 15-30 min and 60- 150 s, respectively. The recoveries of total extractable metal contents in BCR 601, obtained by three single extractions ranged from 93.3%-102%, 88.9%-104% and 81.2%-96.2% for CSE, USE and MSE, respectively. The precision of the single extraction methods was found in the range of 3.7%-9.4% for all metals (n = 6). 展开更多
关键词 heavy metals lake sediment microwave single extraction modified BCR sequential extraction ultrasonic single extraction
下载PDF
Study on the Development of Small and Micro-sized Enterprises in Hubei Province
5
作者 Xiuping LI 《International Journal of Technology Management》 2014年第5期68-70,共3页
The development of small and micro-sized enterprises is of vital significance for the steady and rapid social economy. In recent years, the developing environment for the small and micro-sized enterprises in Hubei pro... The development of small and micro-sized enterprises is of vital significance for the steady and rapid social economy. In recent years, the developing environment for the small and micro-sized enterprises in Hubei province has become increasingly severe, and the problems such as high management cost, high taxes and fees, financing difficulties, and labor shortages of the small and micro-sized enterprises have been more obvious, so that the further development, transformation, and upgrading of the small and micro-sized enterprises are severely restricted. In order to promote the development of the small and micro-sized enterprises, the developing environment for the small and micro-sized enterprises should be further optimized, the tax environment for supporting the development of the small and micro-sized enterprises should be well improved, the financing system should be promoted to be sound, the industrial structure should be actively adjusted, and also the development quality should be increased. 展开更多
关键词 Small and Micro-sized Enterprises Development Environment TAX FINANCING
下载PDF
Discussion on the problems and countermeasures in the financial management of the small and micro-sized enterprises
6
作者 Chen Pei 《International English Education Research》 2015年第2期13-18,共6页
The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, ... The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, has more and more impact on its survival and development. However, the important problem existing presently is that the significance of the financial management is mostly ignored in the small and micro-sized enterprises, pursuing the short-term economic benefit blindly, which decreases the risk resistance of the small and micro-sized enterprises severely, so that a mass of the small and micro-sized enterprises with poor survivability and extremely short life cycle are occurred. This text analyzes the problems existing in the financial management of the small and micro-sized enterprises around the above several prominent problems, and discusses the corresponding suggestions to promote the sound development of the small and micro-sized enterprises in our country. 展开更多
关键词 small and micro-sized enterprises financial management problems and countermeasures
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部