论文部分内容阅读
衡量一项政策的优劣,既要注重其对社会经济的促进作用,也要分析实施政策所付出的成本,后者直接影响到政策的效率和效果。近几年,在经济下行压力不断增大的情况下,为鼓励创业,国家密集出台扶持小微企业的税收政策。从社会各界对政策的评价看,社会关注点主要放在政策对社会经济的促进作用上,而对政策成本关注不多。从当前小微企业税收政策实施情况看,尽管缺乏税收政策成本的统计资料,通过相关资料分析可以推断小微企业税收政策成本过高,应采取措施降低,以
To measure the pros and cons of a policy, we must pay attention to its role in promoting the society and the economy as well as the cost of implementing the policy, which directly affects the efficiency and effectiveness of the policy. In recent years, under the circumstance of increasing economic downward pressure, in order to encourage entrepreneurship, the state has introduced a tax policy that supports small and micro enterprises in an intensive manner. Judging from the evaluation of policies from all walks of life, the social concerns mainly focus on the role of policies in promoting social and economic development while paying little attention to the cost of policies. Judging from the current implementation of the taxation policy for small and micro enterprises, despite the lack of statistical data on tax policy costs, it can be concluded from the analysis of relevant data that the taxation cost of small and micro enterprises is too high and measures should be taken to reduce