深化供给侧改革背景下促进小微工业企业升级的财税政策研究被引量：2

Research on Fiscal and Taxation Policies to Promote the Upgrading of Small and Micro Industrial Enterprises Under the Background of Deepening Supply Side Reform

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摘要小微工业企业发展的层次直接影响了工业制品的供给品质和效益,关系着我国供给侧改革的成效。从小微工业企业升级发展的需求出发,探讨现行财税政策供给存在的局限,提出了建立减税长效机制、推行科技成果利益分配的税收政策、创新政银税融通的财税政策,着力提升政策供给的匹配度及政策作用的广度和深度,助推小微工业企业升级。 The development level of small and micro industrial enterprises has a direct impact on the supply quality and benefits of industrial products,related to the effectiveness of China's supply side reform.From the upgrading and development demand of small and micro industrial enterprises,this paper explores the limitations existing in the current fiscal and taxation policy supply,puts forward fiscal and taxation policies,such as establishing a long-term mechanism of tax reduction,implementing the tax policy of benefit distribution of scientific and technological achievements,and innovating the integration of government,banking and taxation,focuses on improving the matching degree of policy supply and the breadth and depth of policy effect,promoting the upgrading of small and micro industrial enterprises.

作者缪桂英 MIAO Gui-ying(Yangzhou Polytechnic College,Yangzhou 225009,China)

机构地区扬州职业大学

出处《中小企业管理与科技》 2019年第36期47-48,113,共3页 Management & Technology of SME

基金扬州市科学技术局软科学研究，项目名称：基于供应链改革视角的扬州市小微工业企业转型升级问题研究，项目编号：YZ2016182

关键词深化供给侧改革小微工业企业财税政策 deepening supply side reform small andmicro industrial enterprises fiscal and taxation policy

分类号 F812.2 [经济管理—财政学] F812.42 [经济管理—财政学]

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