摘要
近几年来,我国的中小企业发展迅猛,在促进市场竞争、带动我国经济调整、增加就业机会、方便群众生活、推进技术创新、推动国民经济发展、保持社会稳定和增加财政收入等方面,都发挥了重要作用。在新一轮消费税改革中,不同行业的中小企业将受到一定程度的影响,政府应加大对中小企业的扶持力度,优化对中小企业的服务,降低中小企业的纳税成本。
In recent years, with the rapid development of our small and medium-sized enterprises, they played an important role in promoting market competition and economic adjustment, increasing opportunity of employment, providing convenience for people＇s life, improving technical innovation and development national economy, keeping social stability and increasing revenue. However, the new reformation on consumer tax will influence the small and medium-sized enterprises of different trades to some extent. Thus the government should give energetic support, optimize service, and decrease tax cost to them.
出处
《商业经济》
2008年第1期27-28,63,共3页
Business & Economy
基金
2007年黑龙江省教育厅人文社会科学项目:当前税制改革对中小企业的影响研究(11524045)
关键词
消费税
改革
中小企业
consumer tax, reformation, the small and medium-sized enterprises
