摘 要

本文以中小企业为切入点，结合我国供给侧结构性改革的内容，研究财税法在其中的作用机制。本文通过研究供给侧结构性改革的背景，认为中小企业和供给侧改革存在互利的作用。一方面由于中小企业数量多、行业和地域分布广泛、发展迅速和灵敏性强等特点，因此，中小企业在供给侧结构性改革中有着至关重要的作用。另一方面，供给侧结构性改革也为中小企业提供了更公平的市场环境、更多的市场机会和更好的融资坏境，积极引导中小企业健康发展，为中小企业的发展提供了机遇。然而，由于中小企业自身发展规模小、数量大，地域性强，内部财税制度不完善，缺乏核心竞争力，资金匮乏等问题以及现行财税制度给中小企业带来过重的税费负担、模糊的产业导向，在技术优化、设立阶段和社会保障方面的财税制度的不完善等问题，都给中小企业进行供给侧结构性改革带来了一定的困难。因此，本文借鉴国外供给侧结构性改革的先进经验，结合我国现实国情。同时，从理论方面出发，研究财税法助推我国中小企业供给侧结构性改革的作用机理和作用路径，并提出降低中小企业税负负担、发挥财税政策的引导作用、构建科学税收制度，加大财税支持力度的财税法助推中小企业进行供给侧结构性改革的价值取向，并以此为导向对中小企业顺利进行供给侧结构性改革提出建议。本文通过对比研究等方法，针对中小企业在供给侧结构性改革中存在的问题，提出应当为中小企业减轻税负，引导中小企业产业结构升级，引导中小企业产品和效率升级，激励中小企业技术创新、吸引人才，加大中小企业萌芽期财税支持，改善区域发展不平衡，完善内部管理制度，建立长期稳定的财政扶持计划以及改善融资环境等一系列财税法措施。帮助中小企业顺利进行供给侧结构性改革，促进我国经济转型发展。

关键词：财税法；中小企业；供给侧结构性改革；机遇

Abstract

In this paper, we study the mechanism of the tax law in this paper by combining with the content of China's supply-side structural reform. Through the research of the background of supply-side structural reform, this paper argues that the small and medium-sized enterprises and the supply-side reform are mutually beneficial. On the one hand, because the number of small and medium-sized enterprises, industry and region are widely distributed, is developing rapidly, and strong sensitivity etc, therefore, small and medium-sized enterprise on the supply side has a vital role in the structural reform. The supply side, on the other hand, structural reform and provides a fair market environment for small and medium enterprises, the financing of more market opportunities and a better environment, actively guide the healthy development of small and medium-sized enterprises, provides opportunities for the development of small and medium-sized enterprises. However, due to the large number of small and medium enterprises, small scale of its own development, regional, internal fiscal and taxation system is not perfect, the lack of core competence, such problems as lack of funding and current fiscal and taxation system for small and medium-sized enterprise to bring the heavy tax burden, fuzzy industry guide, in technology optimization, set up the stage and the social security problems such as imperfect of fiscal and taxation system, to small and medium-sized enterprise on the supply side structural reform has brought certain difficulties. Therefore, this paper draws on the advanced experience of foreign supply side structural reform, and combines the reality of our country. At the same time, from the aspects of theory, research the fiscal and taxation laws boosting our country small and medium-sized enterprise supply mechanism and the role of structural reform path, and reduce the burden of small and medium-sized enterprise tax burden, bring into play the function of the fiscal and taxation policy guidance, build a scientific tax system, strengthen the fiscal and taxation support of structural reform of the fiscal and taxation law helping small and medium-sized enterprise on the supply side of value orientation, and as a guide for small and medium-sized enterprises smoothly supply side structural reform Suggestions. In this paper, through the methods of comparative study, in view of the small and medium-sized enterprises on the supply side problems that exist in the structural reform, put forward for small and medium enterprises should reduce taxes, to guide small and medium-sized enterprises of the industrial structure upgrade, guide smes to upgrade products and efficiency, encourage small and medium-sized enterprise technology innovation, attract talent, increase the budding period of the fiscal and taxation support of small and medium-sized enterprises, improve the imbalance of regional development, improve the internal management system, establish a long-term and stable financial support programs and measures to improve the financing environment and a series of fiscal and taxation law. We will help small and medium-sized enterprises carry out supply-side structural reform and promote the transformation and development of our economy.

Key Words: fiscal and taxation law； supply-side structural reform；small and medium-sized enterprises；the opportunities

目录

1 绪论 1

1.1研究和意义和目的 1

1.1.1研究意义 1

1.1.2研究目的 1

1.2国内外研究现状 1

1.2.1国内研究现状 2

1.2.2国外研究现状 2

1.3主要内容和目标 2

1.3.1主要内容 2

1.3.2研究目标 2

2 我国供给侧结构性改革的提出 3

2.1我国供给侧结构性改革提出的背景 3

2.1.1理论背景：“单侧理论”宏观经济管理之争 3

2.2.2现实背景：经济发展新常态与五大发展理念的要求 3

2.2我国供给侧结构性改革内容概述。 4

2.2.1 三个提高 4

2.2.2七个优化 5

3 供给侧结构性改革与中小企业的互利作用 5

3.1中小企业在供给侧结构性改革中的重要角色 5

3.1.1数量多，利于激发供给侧改革活力 5

3.1.2行业分布广，利于全方位开展供给侧改革 6

3.1.3发展迅速，利于提高供给侧改革的效率 6

3.1.4地域分布广，利于大范围开展供给侧改革 6

3.1.5灵敏性强，能迅速呼应供给侧改革 7

3.2 供给侧改革给中小企业带来的机遇 7

3.2.1供给侧改革为中小企业提供更公平的市场环境 7

3.2.2供给侧改革为中小企业提供更多的市场机会 7

3.2.3供给侧改革为中小企业提供更好的融资环境 8

3.2.4供给侧改革有利于引导中小企业健康发展 8

4 现行财税制度下中小企业供给侧结构性改革面临的困境 8

4.1财税法对中小企业供给侧改革的束缚 8

4.1.1税负过重，中小企业市场灵敏性受制 8

4.1.2财税制度产业导向模糊，不利于优化产业结构 9

4.1.3技术最优化的财税支持不足，不利于提高全要素生产率和供给质量。 9

4.1.4设立阶段的财税支持不足，不利于优化投融资结构和产业结构 10

4.1.5社会保障财税支持不足，不利于中小企业人才建设 10

4.2中小企业的自身不足 11

4.2.1规模小，数量大，需要强大的财税支持力度 11

4.2.2地域性强，难以形成全国统一的财税政策 11

4.2.3内部财税制度不完善，财税优惠难以落实 11

4.2.4缺乏核心竞争力，需要长期的财税支持才能见效 11

4.2.5资金不足，融资困难，单一的财税支持难以维继 12

5 美日韩国家助推中小企业供给侧结构性改革的经验与借鉴 12

5.1美日韩国家助推中小企业供给侧结构性改革的经验 12

5.1.1美国的经验 13

5.1.2日本的经验 13

5.1.3韩国的经验 14

5.2美国、日本、韩国经验借鉴 14

5.2.1减少税收 15

5.2.2利用财税政策引导产业升级 15

5.2.3完善社会保障体系 15

6 财税法助推我国中小企业供给侧结构性改革的作用机理和价值取向 16

6.1作用机理 16

6.1.1从需求调控到供给管理 16

6.1.2从行政主导到市场调控 16

6.1.3从追求效率到追求公平 17

6.1.4从总量扩增到结构升级 17

6.2价值取向 18

6.2.1降低中小企业的税负负担 18

6.2.2充分发挥财税政策的引导作用 18

6.2.3加大财税政策对中小企业各个环节的支持力度 18

6.2.4构建科学的税收制度 18

7 助推我国中小企业供给侧结构性改革的财税法新策略 19

7.1减轻中小企业税费负担的税法策略 19

7.1.1 进一步降低中小企业税率 19

7.1.2 加大税收优惠力度 20

7.1.3 简化税收优惠申请程序 20

7.2引导中小企业产业结构调整的财税法策略 20

7.2.1 利用税收优惠引导产业结构调整 20

7.2.2利用财政支持引导产业结构调整 21

7.3引导中小企业产品和效率升级的财税法策略 21

7.3.1减免购入先进设备的税费 21

7.3.2 对购入先进设备的中小企业给予财政补贴 22

7.4激励中小企业技术创新的财政策略 22