论文总字数：19586字

摘 要

税费是公司的主要经营成本之一，减税降费是一项重要的政策工具，是政府收入分配制度的改革，可以加速公司的发展并激发市场参与者的活力。在我国经济生活中，小微企业在维护社会稳定，促进就业和加速经济发展中发挥着重要作用，在国民经济中占有重要地位。为扩Ｅ大企业队伍和提升经营效益，支持创新和发展，并提高其市场竞争力，国家集中精力减轻小微企业的税收负担，采取一系列的税收优惠措施。包括小型微利企业所得税，增值税和其他税费的减税政策。以现有的小微企业税收优惠政策，对优惠政策的关键点与小微企业的变化和发展相匹配，对政策的有效性进行调查和分析。

数据显示，2020年新增减税降费突破2.5万亿元，全国近九成的小规模纳税人达到免征增值税条件。社保制度改革开始启动，在实施减税降费的过程中中央与地方财税制度失衡问题的解决方案也逐渐形成共识。全国税务部门组织社保费收入3.8万亿元，为民生发展提供保障。民营经济销售额比国内企业高2个百分点。可以看出优惠政策的总体效果比较明显。减税降费直达市场主体，有效且真实的提升企业竞争力，影响直接而深刻。稳定了市场主体信心，为支持疫情防控和恢复高新技术等其他先进制造业经济，国家充分利用中高端制造业和高科技服务行业的领导地位，优化产业结构，扩大市场发展前景，有效刺激消费的回升。

减税降费政策的出台反映了国家实施积极的财政政策指导，为帮助市场参与者加快产业结构调整，实现各企业联动发展。通过减下万亿元级的税费，为企业经济转型升级增添动力。因此从国家政策的角度出发，需要提出制定合理的征税额度，采取多种形式的税收优惠政策，建立小微企业发展的单独税法体系建议；企业更应该注重培养自身良好的企业文化，完善本企业的管理体系，在关键阶段了解清晰政策扶持，重视企业创新精神，加快转型升级。才能够使得政策更有效的助力中国经济行稳致远、更快迈向高质量发展。

关键词：减税降费；企业所得税；小微企业；小型微利企业；

Impact of "Cutting Taxes and Fees" on the Development of Small and Micro Enterprises

Abstract

Taxes and fees are one of the company"s main operating costs. Tax reduction and fee reduction is an important policy tool. It is the reform of the government"s income distribution system, which can accelerate the company"s development and stimulate the vitality of market participants. In the economic life of our country, small and micro enterprises play an important role in maintaining social stability, promoting employment and accelerating economic development, and occupy an important position in the national economy. In order to expand the ranks of large enterprises and improve their operating efficiency, support innovation and development, and improve their market competitiveness, the state has concentrated on reducing the tax burden of small and micro enterprises and adopted a series of preferential tax measures. Including small and low-profit corporate income tax, value-added tax and other tax reduction policies. Since the reform of my country"s new tax system, the current tax cuts and fees have the widest range, the largest adjustment range, and the longer-lasting influence. Based on the existing preferential tax policies for small and micro enterprises, the key points of the preferential policies are matched with the changes and development of small and micro enterprises, and the effectiveness of the policies is investigated and analyzed.

Data show that in 2020, the new tax cuts and fees will exceed 2.5 trillion yuan, and export tax rebates will reach 1.45 trillion yuan. On the basis of the exemption of nearly 90% of value-added tax, among the more than 50 million small-scale taxpayers nationwide, the levy rate for the remaining 3% of small-scale taxpayers is still reduced to 1%. Excluding December in 2020, a total of more than 90 billion yuan of value-added tax will be exempted. The reform of the social security system has begun, and in the process of implementing tax and fee reductions, a consensus has gradually formed on the solution to the imbalance of the fiscal and taxation systems between the central and local governments. Taxation departments across the country organize social insurance premium income of 3.8 trillion yuan to provide protection for the development of people"s livelihood. By 2020, the sales of the private economy will increase by 8% year-on-year, which is 2 percentage points higher than the level of the entire domestic enterprise. It can be seen that the overall effect of preferential policies is relatively obvious. Tax reduction and fee reduction directly reach the market players, effectively and truly enhance the competitiveness of enterprises, and have a direct and profound impact. Stabilized the confidence of market players. In order to support epidemic prevention and control and restore high-tech and other advanced manufacturing economies, the state has made full use of the leading position of mid-to-high-end manufacturing and high-tech service industries to optimize industrial structure, expand market development prospects, and effectively stimulate consumption The pick-up.

The promulgation of the tax and fee reduction policy reflects the country"s implementation of active fiscal policy guidance, in order to help market participants speed up the adjustment of the industrial structure and realize the joint development of various enterprises. Through the reduction of trillions of taxes and fees, it will add impetus to the transformation and upgrading of the corporate economy. Therefore, from the perspective of national policies, it is necessary to formulate reasonable taxation quotas, adopt various forms of tax preferential policies, and establish a separate tax law system for the development of small and micro enterprises; enterprises should pay more attention to cultivating their own good corporate culture and improving their capital. For the management system of the enterprise, understand clear policy support at the critical stage, attach importance to the spirit of enterprise innovation, and accelerate the transformation and upgrading. Only in this way can policies be more effective to help China"s economy be stable and far-reaching, and move faster towards high-quality development.

Keywords: Cutting Taxes and Fees; Small and Micro Enterprises; Small and low-profit enterprises

目 录

毕业设计报告(论文) I

Abstract II

第1章 绪 论 6

1.1 研究背景 6

1.2 研究目的及意义 6

1.3 研究内容、方法以及论文框架 6

第2章 文献综述 8

2.1 以政策角度分析 8

2.2 以实施效果分析 8

2.3 以企业财务管理出发 9

第3章 小微企业概念及政策梳理 10

3.1 概念界定 10

3.2 政策梳理 10

3.2.1 小微企业企业所得税税收优惠政策变化梳理 11

3.2.2 增值税税收优惠政策变化梳理 11

3.2.3 其他政策 12

第4章 减税降费政策对小微企业具体影响分析 14

4.1 减税降费政策对小微企业的整体影响 14

4.2 减税降费政策对案例企业的具体影响分析 14

4.2.1 减轻税负，提升企业竞争力 16

4.2.2 提升小微企业的社会贡献率 16

4.2.3 推动产品和技术的创新 17

4.2.4 税收征管改革减轻申报负担 17

第5章 问题及对策建议 18

5.1 减税降费政策现存问题 18

5.1.1 税负有失公平性和合理性 18

5.1.2 未考虑异质性 18

5.1.3 税收新政缺乏稳定性，缺少法律保护 18

5.1.4 社保费仍然很高 18

5.2 政策建议 18

5.2.1 公平税负，制定合理的征税额度 18

5.2.2 完善社保费的改革 19

5.2.3 建立针对小微企业发展的税收法律体系 19

5.3 小微企业自身发展建议 19

5.3.1 打造良好的企业文化重视技术创新 19

5.3.2 健全企业自身管理机制 20

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