| 促进我国中小企业发展的税收政策 |
| |
| 引用本文： | 贾雁岭,娄爱花.促进我国中小企业发展的税收政策[J].西安航空技术高等专科学校学报,2012(4):35-38. |
| |
| 作者姓名： | 贾雁岭 娄爱花 |
| |
| 作者单位： | 西藏民族学院财经学院;西安财经学院经济学院 |
| |
| 摘 要： | 中小企业在我国国民经济发展中发挥着重要的作用,但由于受其自身发展条件的约束和宏观经济形势的影响,在一定程度上限制了中小企业的进一步发展。完善税收优惠政策,减轻中小企业负担,是促其健康发展的有效途径。
|
| 关 键 词： | 中小企业 税收负担 税收优惠 税收政策 |
Research on Tax Policy for Promoting the Development of Small and Medium-sized Enterprises in China |
| |
| JIA Yan-ling,LOU Ai-hua.Research on Tax Policy for Promoting the Development of Small and Medium-sized Enterprises in China[J].Journal of Xi'an Aerotechnical College,2012(4):35-38. |
| |
| Authors: | JIA Yan-ling LOU Ai-hua |
| |
| Institution: | 1.School of Frenance and Economics Tibet University for Nationalities,Xianyang 712082,China; 2.School of Economics Xi’an University of Finance and Economics,Xi’an 710100,China) |
| |
| Abstract: | The small and medium-sized enterprises play an important role in supporting national economic development.However,in the current economic situation,they are facing the unprecedented difficulties.Based on the analysis of the difficulties,this article pays close attention to how to perfect the tax policy to reduce the tax burden,so as to promote the development of small and medium-sized enterprises in China. |
| |
| Keywords: | small and medium-sized enterprise tax burden tax preference tax policies |
| 本文献已被 CNKI 等数据库收录！ |
|
