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中小企业是我国经济和社会发展的重要力量,促进其创新发展是加快经济发展方式转变、推动经济结构战略性调整的重要基础,因此,积极推进中小企业转型升级成为顺应经济发展趋势的必然选择。本文从税种发生频数、各行业税种发生率和税收政策的激励效果三方面对天津市中小企业进行了抽样调查分析,剖释了中小企业发展的税收制约因素,并提出促进中小企业转型升级的政策建议。
Small and medium-sized enterprises (SMEs) are an important force in China’s economic and social development. Promoting their innovation and development is an important foundation for accelerating the transformation of economic development mode and promoting the strategic adjustment of economic structure. Therefore, actively promoting the transformation and upgrading of SMEs has become an inevitable choice in conformity with the trend of economic development. This paper conducts a sample survey of small and medium-sized enterprises in Tianjin from three aspects of the frequency of tax occurrence, the incidence of tax types in various industries and the incentive effect of tax policies. It analyzes the tax constraints on the development of SMEs and proposes policies to promote the transformation and upgrading of SMEs Suggest.