论文部分内容阅读
本文在对福建省内50家传统小微企业开展调查的基础上,分析样本企业经营、税费、财政优惠政策执行情况,剖析小微企业面临的困难与存在的问题。结果显示,小微企业经营较往年困难,面临资金周转困难、市场需求疲软、利润下滑、税负加重、成本上升等多重内外部难题。虽然国家通过多项财税优惠政策以减轻小微企业负担,但成效不显著,大量的财税优惠政策需与时俱进、细化和具体化优惠条款、强化执行环节,并与其他宏观政策协调配合,由内而外地纾解传统小微工业企业的困境。
Based on the survey of 50 traditional small and micro enterprises in Fujian Province, this paper analyzes the implementation of preferential policies for business, taxation and finance of sample enterprises and analyzes the difficulties and problems existing in small and micro enterprises. The results show that small and micro enterprises are more difficult than in previous years and face multiple internal and external problems such as cash flow difficulties, weak market demand, declining profits, increasing tax burden and rising costs. Although the state passed many fiscal and tax preferential policies to alleviate the burden of small and micro enterprises, the results are not significant. A large number of preferential fiscal and tax policies need to keep pace with the times, refine and concretize the preferential clauses, strengthen the enforcement of the links and coordinate with other macroeconomic policies , From the inside out to alleviate the plight of traditional small and micro industrial enterprises.