完善和落实我国促进小微企业发展的税收优惠政策

摘要

Under the double pressure of international financial crisis and declining domestic economic growth, it is increasingly difficult for small and micro enterprises to survive and develop. This paper first summarizes current preferential tax policies promoting the development of small and micro enterprises, and then analyzes defects of current tax policies for small and micro enterprises, and finally puts forward some suggestions for optimizing and implementing preferential tax policies to promote the development of small and micro enterprises.%在国际金融危机和国内经济增速放缓的双重压力下，我国小微企业的生存和发展更加艰难。本文梳理了我国促进小微企业发展的各项税收优惠措施，分析了现行小微企业税收优惠政策存在的不足，提出了完善和落实促进小微企业发展税收优惠政策的建议。