摘要
改革开放以来,我国中小企业得到了快速发展,已成为拉动地方经济发展的重要力量。但是,自2008年的国际金融危机以来,中小企业发展遭遇到了前所未有的困难。为了使广大中小企业迅速摆脱危机的影响,本文提出要大力借鉴国外经验,不断完善政府对中小企业的支持体系建设;强化金融支持,缓解中小企业融资困难;加大税收优惠力度,大力扶持中小企业;实行推定课税,降低中小企业税收负担;推行特别财政政策等举措,使中小企业实现可持续发展。
Since the reforms and open to overseas,the medium and small scale enterprises in our country have rapidly developed and become one of important forces pushing the development of regional economy.However,the development of medium and small scale enterprise has undergone unprecedented difficulties since 2008 global financial crisis.For medium and small scale enterprises to get rapid rid of crisis impacts,the paper proposes that we should positively use foreign experiences for reference to improve the upholding system of medium and small scale enterprises from the governments,strengthen financial support to mitigate financing difficulties of medium and small scale enterprises,enhance the tax favour to support medium and small scale enterprises,implement the presumptive taxation to reduce the burdens of the medium and small scale enterprises,publish special fiscal policies to promote the sustainable development of the medium and small scale companies.
出处
《企业经济》
CSSCI
北大核心
2011年第1期156-159,共4页
Enterprise Economy
关键词
中小企业
外部环境
国际经验
财税政策
Medium and Small scale Enterprises
External Environment
Foreign Experiences
fiscal policies
作者简介
[作者简介]何涛，江苏技术师范学院商学院副教授，研究方向为财政学、西方经济学；
演克武，江苏技术师范学院商学院讲师，管理学博士，研究方向为管理学。（江苏常州213001）
