摘要
"大众创业、万众创新"是在我国经济处于新常态下国家提出的新要求。围绕着创业问题,我国的财税政策一直发挥着积极的作用,可是,随着我国经济环境的改变,原有的财税政策对创业起到的推动作用有限。通过分析大学生创业的财税政策现状及存在问题,借鉴国外经验,提出了在不同创业阶段为创业大学生安排不同的财税政策的建议。
“Public entrepreneurship,peoples innovation”is the new requirements put forward under the new normal economy in our country.Around the business problem,fiscal and taxation policy of our country has been playing a positive role,but with the change of the economic environment in our country,the original fiscal and taxation policy on entrepreneurial plays a limited role in promoting.Based on the analysis of college students′entrepreneurship fiscal and taxation policies,on the basis of the status quo and existing problems,drawing lessons from foreign experience,the paper puts forward different fiscal and taxation policy suggestion should be arranged for the college students in different stages of entrepreneurship for entrepreneurial.
作者
王昱杰
WANG Yu jie(Institute of Finance and Public Management,Anhui University of Finance and Economics,Bengbu 233030,China)
出处
《沈阳工程学院学报（社会科学版）》
2017年第3期335-338,397,共5页
Journal of Shenyang Institute of Engineering:Social Science
基金
安徽省高校人文社科重点项目(SK2017A0429)
关键词
大学生创业
财政政策
税收政
college students′ entrepreneurship
the fiscal policy
the taxation policy
作者简介
王昱杰(1991-),男,山东潍坊人,硕士研究生。
