小微企业税收负担问题探究(附件)
摘 要作为我国经济发展的中流砥柱，小微企业已经成为现阶段刺激我国经济发展、释放改革红利的重要部分。当前，我国已经全面进入经济转型的关键阶段，大力扶持小微企业不仅是当前我国社会经济发展的必然手段，同时也是有效促进我国经济转型的重要途径。对小微企业的发展来说，人文、区域以及环境等诸多方面的因素均会产生重要的影响，而税收优惠政策作为扶持小微企业发展的重要手段，对小微企业的影响巨大。基于税负的层面来看，小微企业的税收负担对小微企业的发展有重要影响。鉴于此，本研究主要以济南地区小微企业作为实征对象，深入分析济南地区小微企业税收负担现状，从小微企业自身及政府层面分别针对济南地区小微企业税收负担问题及原因进行了详尽的阐述，最终提出几点减轻济南地区小微企业税收负担的对策。
目录
一、绪论 1
（一）选题背景 1
（二）研究意义 1
（三）研究方法 1
（四）国内外研究现状 2
二、小微企业税收负担的概念及衡量标准 3
（一）税收负担的概念 3
（二）税收负担的衡量标准 3
三、济南地区小微企业税负现状 3
（一）问卷设计 3
（二）样本描述性统计分析 5
（三）济南地区税负现状 5
（四）分行业的税负现状 6
（五）济南地区税负的影响因素 7
四、小微企业税负问题及原因 8
（一）企业自身问题 8
（二）政府方面 8
五、减轻济南地区小微企业税收负担的对策 9
（一）建立健全相关法规制度 9
（二）强化税收征管手段和服务意识 10
（三）全力促进企业发展 10
六、结论与展望 12
参考文献 13
致谢 15
ABSTRACT
As the mainstay of China’s economic development, small and micro enterprises have become an import
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ant part of stimulating China’s economic development and releasing reform dividends at the current stage. At present, China has entered a crucial stage of economic transition in an allround way. Vigorously supporting small and micro enterprises is not only an indispensable means for Chinas current socioeconomic development, but also an important way to effectively promote Chinas economic transformation. In the process of market economy development, regional, environmental, humanities and other factors may play a role in limiting the development of small and micro enterprises. In addition, the effect of tax incentives on the development of small and micro enterprises cannot be ignored. Taxation is an effective tool for the government to regulate and control the macro economy and is an important channel for the state to increase its fiscal revenue. Whatever tax system the country uses, it will play a corresponding role in its own economic development. From a fundamental perspective, the tax burden of small and micro enterprises has an important impact on the development of small and micro enterprises. In view of this, this study mainly focused on the small and micro enterprises in Jinan as an object of actual investigation, and conducted an indepth analysis of the tax burden of small and micro enterprises in the Jinan region, and elaborated on the tax burden and causes of small and micro enterprises in Jinan from the perspective of the small and micro enterprises themselves and the government. The elaboration will eventually put forward some countermeasures to reduce the tax burden on small and micro enterprises in the Jinan region. It is for reference and reference only.
Key word： Small and Micro Enterprises; Tax Burden; Government; Policy
一、绪论
（一）选题背景
一直以来，小微企业在我国社会经济结构当中都扮演着至关重要的角色，其对于消费投资刺激、技术创新、岗位创造以及经济发展均具有重要的促进作用。众所周知，小微企业本身在注册方面的要求相对较低，这就使得小微企业的数量众多，然而本身的规模这相对较小，同时资金方面的能力相对较差，这就使得小而企业针对市场方面的敏感程度极高，一旦发生各种金融危机，往往会是第一批遭受影响的企业。纵观我国小微企业的发展现状，其主要存在科研创新能力局限、用工成本持续增长、内部管理欠缺规范性、经营风险较高以及融资成本过高等诸多缺陷，在一定程度上制约了小微企业的发展。
目录
一、绪论 1
（一）选题背景 1
（二）研究意义 1
（三）研究方法 1
（四）国内外研究现状 2
二、小微企业税收负担的概念及衡量标准 3
（一）税收负担的概念 3
（二）税收负担的衡量标准 3
三、济南地区小微企业税负现状 3
（一）问卷设计 3
（二）样本描述性统计分析 5
（三）济南地区税负现状 5
（四）分行业的税负现状 6
（五）济南地区税负的影响因素 7
四、小微企业税负问题及原因 8
（一）企业自身问题 8
（二）政府方面 8
五、减轻济南地区小微企业税收负担的对策 9
（一）建立健全相关法规制度 9
（二）强化税收征管手段和服务意识 10
（三）全力促进企业发展 10
六、结论与展望 12
参考文献 13
致谢 15
ABSTRACT
As the mainstay of China’s economic development, small and micro enterprises have become an import
*好棒文|www.hbsrm.com +Q: #351916072#
ant part of stimulating China’s economic development and releasing reform dividends at the current stage. At present, China has entered a crucial stage of economic transition in an allround way. Vigorously supporting small and micro enterprises is not only an indispensable means for Chinas current socioeconomic development, but also an important way to effectively promote Chinas economic transformation. In the process of market economy development, regional, environmental, humanities and other factors may play a role in limiting the development of small and micro enterprises. In addition, the effect of tax incentives on the development of small and micro enterprises cannot be ignored. Taxation is an effective tool for the government to regulate and control the macro economy and is an important channel for the state to increase its fiscal revenue. Whatever tax system the country uses, it will play a corresponding role in its own economic development. From a fundamental perspective, the tax burden of small and micro enterprises has an important impact on the development of small and micro enterprises. In view of this, this study mainly focused on the small and micro enterprises in Jinan as an object of actual investigation, and conducted an indepth analysis of the tax burden of small and micro enterprises in the Jinan region, and elaborated on the tax burden and causes of small and micro enterprises in Jinan from the perspective of the small and micro enterprises themselves and the government. The elaboration will eventually put forward some countermeasures to reduce the tax burden on small and micro enterprises in the Jinan region. It is for reference and reference only.
Key word： Small and Micro Enterprises; Tax Burden; Government; Policy
一、绪论
（一）选题背景
一直以来，小微企业在我国社会经济结构当中都扮演着至关重要的角色，其对于消费投资刺激、技术创新、岗位创造以及经济发展均具有重要的促进作用。众所周知，小微企业本身在注册方面的要求相对较低，这就使得小微企业的数量众多，然而本身的规模这相对较小，同时资金方面的能力相对较差，这就使得小而企业针对市场方面的敏感程度极高，一旦发生各种金融危机，往往会是第一批遭受影响的企业。纵观我国小微企业的发展现状，其主要存在科研创新能力局限、用工成本持续增长、内部管理欠缺规范性、经营风险较高以及融资成本过高等诸多缺陷，在一定程度上制约了小微企业的发展。
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