摘要
面广量大的小微企业在实现科学发展、繁荣城乡经济、增加就业、改善民生和促进社会和谐等方面发挥着越来越重要的作用。本文对浙江省小微企业发展现状进行了分析,并针对现行小微企业税收政策存在的不足之处,提出了完善小微企业相关税收政策的建议。
A large number of small and micro businesses play an important role in scientific development and economic prosperity. They are also conducive to the increase of employment and the improvement of the people＇s living standards and the promotion of social harmony. By analyzing the current situations of the small and micro businesses in Zhejiang province, this paper tries to find an effective way for improving the tax policy of the small and micro businesses for the purpose of the promotion of the healthy development of these businesses.
出处
《税务研究》
CSSCI
北大核心
2012年第12期8-13,共6页
关键词
小微企业
健康发展
税收政策
Small-and-micro businesses
Healthy development
Tax policy
Proposal
