供给侧改革导向下企业财税政策体系构建研究
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摘要
当前阶段,政府可以利用政策的导向性,借助供给侧结构性改革的势头,在鼓励和支持创新发展的同时,通过构建合理的财税政策体系,进一步减免税收、降低成本,完善企业的发展。本文基于供给侧改革的大背景下,通过对调研企业成本现状及现行企业财税政策存在问题的分析,结合国外的财税政策,对如何构建我国企业健康发展的财税政策体系提出了几点建议。
At present, the government can take advantage of the policy guidance, with the momentum of supply-side reform, encourage and support the innovation development, and through the construction of a reasonable fiscal and tax policy system, further reduce taxes, lower costs and improve the development of enterprises. Based on the background of supply-side reform, this paper puts forward some suggestions on how to construct the fiscal and taxation policy system for the healthy development of Chinese enterprises by analyzing the current situation of enterprise's cost and the existing problems of the current enterprise's tax and taxation policies, combined with foreign taxation policies.
At present, the government can take advantage of the policy guidance, with the momentum of supply-side reform, encourage and support the innovation development, and through the construction of a reasonable fiscal and tax policy system, further reduce taxes, lower costs and improve the development of enterprises. Based on the background of supply-side reform, this paper puts forward some suggestions on how to construct the fiscal and taxation policy system for the healthy development of Chinese enterprises by analyzing the current situation of enterprise's cost and the existing problems of the current enterprise's tax and taxation policies, combined with foreign taxation policies.
引文
[1]白春云.供给侧改革背景下中小企业发展财税政策环境研究---以山西省朔州市为例[D].太原:太原理工大学硕士论文,2018.
[2]高芳菲.缓解中小企业的融资困难的财税政策研究[D].济南:山东财经大学硕士论文,2016.
[3]朱婷.供给侧背景下中小企业财税政策的思考---以安徽省为例[J].商场现代化,2018(16).
[2]高芳菲.缓解中小企业的融资困难的财税政策研究[D].济南:山东财经大学硕士论文,2016.
[3]朱婷.供给侧背景下中小企业财税政策的思考---以安徽省为例[J].商场现代化,2018(16).