论文总字数：17391字

摘 要

2014年李克强总理首先提出了“大众创业、万众创新”的口号，同时推出了诸多有助于小微企业发展的政策。通过全中国各级机关历时六年的不懈努力，越来越多的小型微利企业开始星罗棋布般地出现在中国各地。小微企业得益于其自身特性为我国社会与经济的发展作出了重要的贡献，在改善民生、提高国民收入以及降低就业压力等方面发挥了显著的作用。然而在小微企业的发展过程中，由于其自身的局限性往往会遇到诸多困难，例如资金不足、岗位人才不足、税费压力过大等问题。所以为了帮助小微企业的生存与发展，政府推出了各种各样的帮扶方式，其中最受各界所关注的便是企业减税降费政策。企业减税降费政策对于各行各业的企业来说都非常重要，产生的效果将贯穿每一家小微企业的所有发展阶段。税收优惠政策可以降低小微企业的缴税负担，提高小微企业的经营效益，从而为此类企业的发展提供支持。本文采用案例分析、数据对比的方式对小微企业减税降费政策的实施成效进行研究。

本文的研究内容大体包括以下几个方面：第一，对小微企业的定义以及减税降费政策的概况进行介绍。第二，以南京容度医疗科技有限公司的实际经营状态为例，研究公司在2019年减税降费新政策开始实施后的赋税变化，以此来分析2019年新推出的企业减税降费政策对企业的实际效果，总结政策的优缺点。第三，结合政策内容与企业实际情况，针对现行政策中存在的问题提出改进对策。

关键词 ：减税降费 小微企业 税收优惠政策

Research on the implementation effect of tax reduction and fee reduction policy for small and micro enterprises

——Take Nanjing Rongdu Medical Technology Co.，as a sample

Abstract

Premier Li Keqiang proposed the slogan of Mass innovation and entrepreneurship campaign " in 2014. In order to response to this call, local governments have launched many policies that are conducive to the development of small and micro enterprises. Through the unremitting efforts of all levels of government agencies in China over the past six years, more and more small profit-making enterprises have started to appear in all parts of China. Small and micro enterprises have made important contributions to China's social and economic development due to their own characteristics. They have played a huge role in improving people's livelihood, increasing national income and reducing employment pressure. In the development of small and micro enterprises, they often encounter many difficulties due to their own limitations, such as insufficient funds, insufficient post personnel, excessive tax pressure and other issues. Therefore, in order to help the survival and development of small and micro enterprises, the government has launched a variety of assistance methods, of which the most concerned is the cutting taxes and fees policy for enterprises. The policy of cutting taxes and fees for enterprises is very important for enterprises in all walks of life. The effect will run through all stages of development of every small and micro enterprise. Preferential tax policies can reduce the tax burden on small and micro enterprises and improve the operating efficiency of small and micro enterprises, thus providing support for the development of such enterprises. Case analysis and data comparison were used in this paper to study the implementation effect of cutting taxes and fees policies for small and micro enterprises.

The research content of this paper includes the following aspects: Firstly, the definition of small and micro enterprises and the general situation of cutting taxes and fees policies are introduced. Secondly, taking the actual operation status of Nanjing Rongdu Medical Technology Co., Ltd. as an example, the tax changes of the company after the implementation of the new cutting taxes and fees policy in 2019 were studied in this paper, so as to analyze the actual effect of the new cutting taxes and fees policy on enterprises in 2019 and summarize the advantages and disadvantages of the policy. Thirdly, the improvement countermeasures were put forward for the problems existing in the current policy in combination with the policy content and the actual situation of the enterprise.

Key words:Tax cut and fee reduction Small and micro enterprises

Preferential tax policies

目录

摘要 I

Abstract II

一、引言 1

二、小微企业减税降费政策概况 2

（一）相关概念辨析 2

1.小微企业 2

2. 减税降费 4

（二） 小微企业减税降费政策方案 4

1.中央层面 4

2.地方层面 6

三、南京市容度医疗科技有限公司样本数据 8

（一）公司基本情况 8

（二）公司所享受的优惠情况 8

1. 增值税部分 9

2. 企业所得税部分 9

3. 教育费附加、城建税、印花税部分 9

4. 税收总结 9

四、小微企业减税降费政策成效分析 11

（一） 积极方面 11

1.政策覆盖面更广 11

2.减税降费力度进一步加强 11

3.企业享受税收优惠的门槛进一步降低 12

4.优惠政策的复合效益明显 12

（二） 消极方面 12

1.减税降费政策减税手段过于单一，实际效果低于预期 12

2.小微企业纳税人缺乏对政策的了解 13

3.企业减税降费成本偏高，企业获得感不足 13

五、完善小微企业减税降费政策的建议 14

（一）“减税”种类个性化，“降费”手段多样化 14

1.“减税”种类个性化 14

2.“降费”手段多样化 14

（二）提高税务部门的服务质量 15

1.提升政策宣传水平 15

2.提供配套培训服务 15

3.牵头投资引流 16

总结 17

参考文献 18

致谢 20

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