摘要：从如今的经济形势来看，小微企业占总企业的百分比在不断上升，同时其作用也愈发重要。小微型企业的职能可以通过多种方式来体现，如对现今的产业结构进行优化，对社会就业有所促进，对社会和谐稳定的实现有所裨益。本文从小微企业的定义及发展情况入手，梳理了相关资料，主要根据国家和城市现行的税收扶持政策，结合对于镇江市小微企业的实地调研结果和数据统计分析镇江市小微企业的现状，阐明了镇江市小微企业税收优惠政策的成效与欠缺,提出了促进镇江小微企业发展的新思路。

关键词：小微企业；镇江市小微企业；税收政策

Research on tax policy of promoting the development of small and micro enterprises in Zhenjiang

Abstract：Under current economic situation, the percentage of small and micro enterprises in the total amount of enterprises is rising, while their role is more important. Small enterprises functions can be represented in several ways, such as to optimize the industrial structure nowadays, to improve employment situation, and to realize social harmony and stability. This article starts from the definition and development of small and micro enterprises, checks out many sources, combs the  relevant information, based primarily on the countries and cities’ current tax policies, combined with the small business field research in Zhenjiang, current status of small and micro enterprises in Zhenjiang, and statistical analysis of data, illustrates the effectiveness and insufficiency of preferential tax policies for small enterprises in Zhenjiang city, and proposes a new approach to promote the development of small and micro enterprises in Zhenjiang.

Keywords: small and micro enterprise; small and micro enterprise in Zhenjiang; taxation policy

目录

0引言 1

1小微企业概述 2

1.1小微企业 2

1.2镇江市小微企业 3

2我国现行小微企业税收优惠政策 3

2.1技术研发 3

2.2节能减排 4

2.3营业规模 4

2.4融资担保 4

2.5其他领域 4

3镇江现行小微企业财税扶持做法及取得的成果 4

3.1运用多渠道对小微企业进行税收宣传与纳税政策辅导 5

3.2深化和推进税务审批改革 5

3.3推行税务代理模式 5

3.4成立小微企业税务服务中心 6

4促进小微企业发展的税收政策有效性调查分析 6

4.1研究样本与数据来源 6

4.2调查结果分析 6

4.2.1调查抽样地区分布 6

4.2.2问卷企业营业年龄分布 7

4.2.3当前税收政策对企业的影响 7

4.2.4政策有效性分析 8

5镇江现行小微企业财税扶持政策存在的缺陷 9

5.1税收政策设计针对性不足 9

5.2税收征管程序仍显复杂 10

5.3扶持政策落实不普遍