论文总字数：20210字

摘 要

新冠疫情对中小型和微型企业的生存与发展影响深远，税收优惠政策对小微企业的帮扶的重要性和现实意义很突出。本文的突破点是，从研究的角度来看，以我国提出的四批税收优惠政策为主要研究线索，并比较了国外税收优惠政策支持企业恢复生产经营的经验，并提出相关建议。从支持新冠疫情下企业恢复生产和生产的优惠政策入手，着眼于我国在新冠疫情下提出的四批税收优惠政策的具体内容及其实施的影响。

文章分为五个部分，采用文献研究法和案例分析法进行分析；首先，第一章介绍关于疫情下的小微企业优惠政策效应研究的背景，研究目的及意义，以及研究方法。第二章，阐述了疫情期间采取小微企业税收优惠政策的必要性，以及对政策相关的建议。第三章，主要介绍新冠疫情下我国部分小微企业经营状况和未来趋势。第四为减轻全球扩散的新冠疫情对经济造成的不利影响，策惠为研主索并优究政线要比。例如韩国政府为减轻小微企业纳税负担，予以年销售额在6000万韩元以下的小企业增值税减税优四四章，新冠疫情下我国税收优惠的现状、细化税为减轻全球扩散的新冠疫情对经济造成的不利影响，策惠为研主索并优究政线要比。例如韩国政府为减轻小微企业纳税负担，予以年销售额在6000万韩元以下的小企业增值税减税优惠收优惠政策的内容、补充税收优惠政策清单；新冠疫情下扶持企业复工复产税收优惠政策实施所碰到影响因素以及原因分析。第五章，提出完善扶持企业复工复产税收优惠政策在不同发展区域的相关解决性对策，完善税收征收管理方式，加强税收优惠政策的宣传力度，完善税收优惠政策的区域交流与合作。

^{，引导社会资本流收优惠内容，引导社会资}关键词：小微企业；新冠肺炎帮扶政策；税收优惠

Research on the effect of preferential policies for small and micro enterprises under the epidemic situation

Abstract

The COVID-19 epidemic has a profound impact on the survival and development of small and medium-sized enterprises and micro enterprises. The importance and practical significance of tax preferential policies to help small and micro enterprises is very prominent. The breakthrough point of this paper is that, from the perspective of research, it takes four batches of preferential tax policies proposed by China as the main research clues, compares the experience of foreign preferential tax policies in supporting enterprises to resume production and operation, and puts forward relevant suggestions. Starting with the preferential policies to support enterprises to resume production and production under the COVID-19, this paper focuses on the specific contents of the four batches of preferential tax policies proposed by China under the COVID-19 and the impact of their implementation.

This paper is divided into five parts, using literature research and case analysis method for analysis; First of all, the first chapter introduces the background, purpose, significance and research methods of the research on the effect of preferential policies for small and micro enterprises under the epidemic situation. The second chapter elaborates the necessity of adopting preferential tax policies for small and micro enterprises during the epidemic period, as well as the relevant suggestions. The third chapter mainly introduces the operation status and future trend of some small and micro enterprises in China under the COVID-19. Fourth, in order to mitigate the adverse impact of the global spread of COVID-19 on the economy, it is necessary for the research director to consult and optimize the political lines. For example, in order to reduce the tax burden of small and micro enterprises, the South Korean government gives four or four chapters of VAT tax reduction preferential to small enterprises with annual sales of less than 60 million KRW. The status quo of tax incentives in China under the COVID-19, and the detailed tax. In order to reduce the adverse impact of COVID-19 on the economy caused by the global spread of the disease, Ce hui is the research leader to investigate and compare the political lines. For example, in order to reduce the tax burden of small and micro enterprises, the South Korean government gives the contents of VAT tax reduction and preferential collection policies for small enterprises with annual sales of less than 60 million won, and adds the list of preferential tax policies; Analysis on the influencing factors and causes of the implementation of tax preferential policies to support enterprises to resume work and production under COVID-19. The fifth chapter puts forward the relevant countermeasures to improve the preferential tax policies for supporting enterprises to resume work and production in different development regions, improve the tax collection and management methods, strengthen the publicity of the preferential tax policies, and improve the regional exchanges and cooperation of the preferential tax policies.

Keywords: Small and micro enterprises; Covid-19 Helping Policy; Tax incentives

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 2

第二章 相关文献综述 3

2.1 疫情下小微企业税收优惠政策的必要性 3

2.2 疫情下小微企业税收优惠政策的举措 3

2.3 文献评述 4

第三章 小微企业发展概况 5

3.1小微企业与小型微利企业 5

3.2 我国小微企业发展的基本情况 6

3.2.1 小微企业的特征 6

3.2.2 小微企业的作用 6

第四章 疫情下小微企业税收优惠政策梳理 7

4.1 企业所得税优惠政策 7

4.2 增值税优惠政策 8

第五章 疫情防控税收优惠政策与小微企业的发展 9

5.1 疫情防控税收优惠政策的出台对小微企业发展带来的积极作用 9

5.1.1 缓解企业税收成本压力 9

5.1.2 缓解企业资金压力 9

5.2 疫情防控税收优惠政策在小微企业实践中的问题 9

5.3 后疫情期间对小微企业的税收优惠政策的建议 10

5.3.1 加大税收优惠力度 10

5.3.2 加大宣传辅导力度 11

5.3.3 丰富税收优惠内容，引导社会资本流入 11

5.3.4 加强小微企业税收优惠政策实施的管理 11

结 论 12

参考文献 13

致 谢 14

第一章 绪 论

1.1 研究背景

新冠疫情的爆发和快速蔓延短^{的小业5个微企，月比}期内会对我国经济造^{收优惠内容，引导社会资本流}成较大冲击，给经济社会系统薄弱环节带^{的小业5个微企，月比}来更为严峻的考验。美国标准普尔（Standard＆Poor）的初步评估显示，新冠疫情的爆发可能使中国的GDP下降1.2个百分点。各国为减轻疫情带来的不利影响采取了多种措施，例如^{收优惠内容，引导社会资本流}，^{的小业5个微企，月比}韩国政府对年销售额低于6000万韩元的中小企业减少或免征了附加税。柬埔寨政府对其疫情相关酒店行业企业免征部分税款，其他行业也有不同程度的所得税免税优惠。为了激活受到新型肺炎影响的经济，新加坡^{的小业5个微企，月比}政府已采取措施，在财政赤字恶化时，向工资成本有问题的公司退还高达15,000新元的税款，此外^{的小业5个微企，月比}，还提供经认证的酒店，服务式公寓和会议的退税，符合当地其他补助条^{的小业5个微企，月比}件的财产还可以获得退税。为了减轻中小企业的税收负担，马来^{的小业5个微企，月比}西亚也对困难的工业企业延长税收优惠时限，并且免征7％^{的小业5个微企，月比}的服务税，免除雇员公费或其他税制优惠，折旧方法是扣除税前费用，直接扣除为员工提供一次性个人^{的小业5个微企，月比}防护设备的费用的所得税。除此以外，马来西亚政府还规定，从2020年3月1日至2020年12月31日，金融机构与借款人之间的贷款合同将免征100％印花税，以改善受这一流行病影响的公司的现金流量。

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