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小微企业是我国市场经济发展过程中的主要力量,促进小微企业的正常有序发展,对于完善我国市场经济组成部门、加快社会建设、实现小康社会的建设目标具有重要作用。同时我们也应当看到小微企业所具有的自身特征,经营规模小、资金力量有限、技术人才力量不足,这些特点也可以说是小微企业的缺点,正因为其具有这些缺陷,我们在发展和认识小微企业的过程中才必须引起重视,国家在制定发展目标过程中也应当充分考虑小微企业的特点。当前我国针对小微企业采用的税收政策对于小微企业的发展具有重要的影响,但是这些财税政策也在一定程度上阻碍着小微企业的发展。本文就从法律研究的角度,分析我国小微企业在市场经济发展环境下所面临的财税政策,以及如何通过法律的形式更好的保障小微企业的良性发展。
Small and micro enterprises are the main force in the process of market economy development in our country. Promoting the normal and orderly development of small and micro enterprises plays an important role in improving the market economy component of our country, accelerating social construction and realizing the goal of building a moderately prosperous society. At the same time, we should also see the small and micro enterprises have their own characteristics, small scale of operation, limited financial resources, lack of technical personnel, these characteristics can be said that the shortcomings of small and micro enterprises, precisely because of these shortcomings, we are developing And the process of recognizing small and micro enterprises must pay due attention to it. The state should take full account of the characteristics of small and micro enterprises in the process of formulating development goals. At present, the tax policies adopted by China for small and micro enterprises have an important impact on the development of small and micro enterprises, but these fiscal and tax policies are also hindering the development of small and micro enterprises to a certain extent. This article analyzes the fiscal and taxation policies that our country’s small and micro-enterprises are facing under the environment of market economy development from the perspective of legal studies and how to better protect the sound development of small and micro-enterprises through the law.