%0 Journal Article
%T 小微企业税收优惠政策的落实情况及效应分析—基于江苏省问卷调查与典型调查<br>The Implementation and Effects of Small and Micro Enterprises—Based on Questionnaire Survey and Typical Investigation in Jiangsu Province
%A 徐媛媛
%A 陆丹玲
%A 朱贝贝
%A 王瑶
%J Business and Globalization
%P 57-64
%@ 2331-0219
%D 2016
%I Hans Publishing
%R 10.12677/BGlo.2016.43008
%X <div style=\"text-align:justify;\">
	<span style=\"line-height:1.5;font-size:14px;\">小微企业在增加就业、科技创新、促进经济增长与社会和谐稳定等方面具有不可替代的作用，对国民经济和社会发展具有重要战略意义。本文首先梳理了近几年小微企业税收优惠政策的演变，然后通过问卷调查与典型调查的方式进一步分析研究了相关税收优惠政策的落实情况及其效应，进而提出具有可行性的政策建议,助小微企业茁壮成长。<br />
Small and micro enterprises play an irreplaceable role in increasing employment, promoting economic growth, technological innovation and social harmony and stability. It is of great strategic significance for national economy and social development. To promote the further development of small and micro enterprises, this article first analyses the evolution of small business tax incentives in recent years, then goes further investigation and analysis of the relevant preferential tax policies in the implementation of the small business and its effects through questionnaire survey and the typical investigation, which proposes viable policy recommendations to help small and micro enterprises thrive.</span> 
</div>
%K 小微企业，税收优惠政策，落实，效应，政策建议<br>Small and Micro Enterprises
%K Preferential Tax Policies
%K Implementation
%K Effects
%K Policy Recommendations
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=17957