導語：財(cai)政稅收制度如何(he)利好中(zhong)小企業(ye)一文(wen)來源于網友上傳，不代表本站觀點(dian)，若需要(yao)原(yuan)創(chuang)文(wen)章可咨詢客服老(lao)師，歡(huan)迎參考。

利用財政稅收手段可以合理有效配置資源，推動經濟循環發展。中小企業因為得到財政稅收制度的(de)(de)(de)(de)扶持，對(dui)其(qi)提升自身核心競爭力(li)，為社會經濟進一(yi)步(bu)發(fa)展和國家經濟穩(wen)定起到良好(hao)的(de)(de)(de)(de)推(tui)動(dong)作(zuo)用。在全(quan)面深(shen)化改(gai)革的(de)(de)(de)(de)背景(jing)下，想要(yao)促(cu)進中小企業可持續(xu)發(fa)展，還需要(yao)加(jia)強對(dui)財政稅收(shou)制度(du)的(de)(de)(de)(de)創新，以促(cu)進收(shou)入的(de)(de)(de)(de)可持續(xu)增長，提高資源的(de)(de)(de)(de)分配(pei)效率，穩(wen)定企業的(de)(de)(de)(de)生產經營。

和其他國家相比我國中小企業生命周期較短

在(zai)(zai)經濟(ji)新(xin)(xin)常(chang)態的(de)(de)(de)背景下，想要(yao)更(geng)好地適(shi)應市(shi)場經濟(ji)，加(jia)快中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)發展(zhan)成(cheng)為關鍵(jian)因素，而(er)財政(zheng)(zheng)稅收(shou)制(zhi)(zhi)(zhi)度(du)創新(xin)(xin)則可以幫助中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)擺(bai)脫(tuo)發展(zhan)中(zhong)遇到(dao)的(de)(de)(de)困境(jing)。比(bi)如，政(zheng)(zheng)府(fu)會采取各(ge)種手(shou)段(duan)給(gei)到(dao)企(qi)業(ye)(ye)(ye)(ye)(ye)最直接的(de)(de)(de)支持，幫助中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)解決資金不(bu)足等(deng)(deng)問題(ti)，推動新(xin)(xin)興產業(ye)(ye)(ye)(ye)(ye)成(cheng)長。在(zai)(zai)具體措施(shi)方(fang)面(mian)，政(zheng)(zheng)府(fu)會為中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)搭建平臺(tai)，在(zai)(zai)企(qi)業(ye)(ye)(ye)(ye)(ye)生產、銷售等(deng)(deng)方(fang)面(mian)給(gei)予幫扶，減少(shao)企(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)生產和(he)(he)營銷成(cheng)本。也可以通過強有(you)(you)力的(de)(de)(de)手(shou)段(duan)確保中(zhong)小(xiao)(xiao)(xiao)型(xing)企(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)發展(zhan)空(kong)間，如，變更(geng)系統的(de)(de)(de)稅制(zhi)(zhi)(zhi)轉移支付(fu)問題(ti)，針對稅收(shou)立法(fa)中(zhong)存在(zai)(zai)的(de)(de)(de)不(bu)足及時完(wan)善(shan)，要(yao)將(jiang)財政(zheng)(zheng)稅收(shou)制(zhi)(zhi)(zhi)度(du)的(de)(de)(de)支撐作用(yong)全面(mian)有(you)(you)效地發揮出(chu)來。和(he)(he)其他(ta)國家(jia)(jia)相(xiang)比(bi)，我(wo)國中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)生命(ming)周(zhou)期較短(duan)。當(dang)前，我(wo)國中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)主(zhu)要(yao)以傳統產業(ye)(ye)(ye)(ye)(ye)為主(zhu)，規模較小(xiao)(xiao)(xiao)，內部組(zu)織結構(gou)和(he)(he)管理(li)方(fang)面(mian)存在(zai)(zai)不(bu)少(shao)問題(ti)，缺少(shao)高端的(de)(de)(de)專業(ye)(ye)(ye)(ye)(ye)技術(shu)人才和(he)(he)發展(zhan)規劃，產品競爭(zheng)力有(you)(you)所欠缺。此(ci)外，中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)經營環境(jing)不(bu)理(li)想，管理(li)體制(zhi)(zhi)(zhi)不(bu)完(wan)善(shan)等(deng)(deng)，多種因素導(dao)致中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)在(zai)(zai)技術(shu)創新(xin)(xin)和(he)(he)人才投(tou)入(ru)等(deng)(deng)方(fang)面(mian)受(shou)到(dao)限制(zhi)(zhi)(zhi)，進而(er)影響中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)進一步發展(zhan)。但國家(jia)(jia)在(zai)(zai)財政(zheng)(zheng)稅收(shou)方(fang)面(mian)先后出(chu)臺(tai)的(de)(de)(de)扶持政(zheng)(zheng)策，有(you)(you)效保護了(le)中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)權益，促使中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)經營環境(jing)得以有(you)(you)效改善(shan)，使中(zhong)小(xiao)(xiao)(xiao)企(qi)業(ye)(ye)(ye)(ye)(ye)擁有(you)(you)了(le)更(geng)加(jia)廣闊的(de)(de)(de)發展(zhan)空(kong)間。

稅收創新可為中小企業創造健康可持續的發展空間

在(zai)(zai)(zai)(zai)(zai)(zai)(zai)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)體制(zhi)(zhi)(zhi)下，稅收(shou)(shou)(shou)(shou)可(ke)以(yi)專注于(yu)(yu)資(zi)(zi)(zi)源(yuan)(yuan)分(fen)(fen)配不(bu)(bu)(bu)均和環(huan)境不(bu)(bu)(bu)平等(deng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題，而(er)(er)稅收(shou)(shou)(shou)(shou)創(chuang)新(xin)(xin)(xin)可(ke)以(yi)為中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)創(chuang)造(zao)更大、更健康和可(ke)持(chi)續的(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)空間。稅收(shou)(shou)(shou)(shou)創(chuang)新(xin)(xin)(xin)對(dui)(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)所(suo)發(fa)(fa)(fa)(fa)揮的(de)(de)(de)(de)(de)(de)(de)(de)(de)作用(yong)體現(xian)(xian)(xian)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)以(yi)下五個(ge)方面。財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)有(you)(you)利于(yu)(yu)促(cu)進(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)。財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)創(chuang)新(xin)(xin)(xin)可(ke)以(yi)讓中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)參與(yu)到(dao)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)競(jing)爭中(zhong)(zhong)(zhong)(zhong)(zhong)，為其(qi)提供展(zhan)(zhan)(zhan)示(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)機會(hui)，這(zhe)對(dui)(dui)于(yu)(yu)穩定市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)體系非(fei)常重要(yao)。企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)要(yao)經(jing)(jing)(jing)歷生(sheng)長(chang)、發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)、成熟的(de)(de)(de)(de)(de)(de)(de)(de)(de)階(jie)段，過程(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)很多(duo)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)激烈的(de)(de)(de)(de)(de)(de)(de)(de)(de)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)競(jing)爭中(zhong)(zhong)(zhong)(zhong)(zhong)難以(yi)維(wei)持(chi)。財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)有(you)(you)利于(yu)(yu)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)參與(yu)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)競(jing)爭，打破壟斷局面，讓市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)更具活力。財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)有(you)(you)利于(yu)(yu)幫(bang)助(zhu)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)明確發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)方向。在(zai)(zai)(zai)(zai)(zai)(zai)(zai)進(jin)行(xing)(xing)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)改革的(de)(de)(de)(de)(de)(de)(de)(de)(de)過程(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，必須要(yao)結合社會(hui)主義市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)形(xing)態(tai)來(lai)進(jin)行(xing)(xing)，從而(er)(er)實(shi)(shi)現(xian)(xian)(xian)不(bu)(bu)(bu)同(tong)(tong)形(xing)態(tai)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)協調發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)。比如，采用(yong)合理(li)合法的(de)(de)(de)(de)(de)(de)(de)(de)(de)方式(shi)對(dui)(dui)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)份額進(jin)行(xing)(xing)劃分(fen)(fen)，從而(er)(er)打破不(bu)(bu)(bu)同(tong)(tong)規(gui)(gui)模企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)狀態(tai)不(bu)(bu)(bu)一致的(de)(de)(de)(de)(de)(de)(de)(de)(de)限制(zhi)(zhi)(zhi)。同(tong)(tong)時，在(zai)(zai)(zai)(zai)(zai)(zai)(zai)進(jin)行(xing)(xing)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)創(chuang)新(xin)(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)過程(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，需要(yao)完善(shan)相(xiang)關的(de)(de)(de)(de)(de)(de)(de)(de)(de)法律及管(guan)理(li)條文，結合中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)特(te)點，具體問(wen)題具體分(fen)(fen)析(xi)，使中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)管(guan)理(li)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)創(chuang)新(xin)(xin)(xin)過程(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)明確具體的(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)方向。財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)有(you)(you)利于(yu)(yu)實(shi)(shi)現(xian)(xian)(xian)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)資(zi)(zi)(zi)源(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)合理(li)配置。從市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)律來(lai)看，如果(guo)大企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)進(jin)程(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)只(zhi)注重經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效益，最終企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)模也會(hui)很有(you)(you)限，進(jin)而(er)(er)導致企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)資(zi)(zi)(zi)源(yuan)(yuan)配置失(shi)效，市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)活躍(yue)(yue)度(du)(du)(du)(du)(du)(du)會(hui)大大降低，經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效益難以(yi)保障。在(zai)(zai)(zai)(zai)(zai)(zai)(zai)進(jin)行(xing)(xing)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)創(chuang)新(xin)(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)過程(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，要(yao)加(jia)(jia)強對(dui)(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)重視，合理(li)進(jin)行(xing)(xing)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)創(chuang)新(xin)(xin)(xin)，從而(er)(er)達到(dao)合理(li)配置市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)資(zi)(zi)(zi)源(yuan)(yuan)，優(you)化配置效率(lv)，推動經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)目的(de)(de)(de)(de)(de)(de)(de)(de)(de)。財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)創(chuang)新(xin)(xin)(xin)有(you)(you)利于(yu)(yu)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)融資(zi)(zi)(zi)。資(zi)(zi)(zi)金不(bu)(bu)(bu)足(zu)問(wen)題是擺(bai)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)很多(duo)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)面前的(de)(de)(de)(de)(de)(de)(de)(de)(de)難題，一些企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)沒有(you)(you)足(zu)夠(gou)資(zi)(zi)(zi)金擴(kuo)大生(sheng)產，又缺乏可(ke)靠的(de)(de)(de)(de)(de)(de)(de)(de)(de)貸款保證，可(ke)以(yi)通(tong)過金融財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)，針(zhen)對(dui)(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)中(zhong)(zhong)(zhong)(zhong)(zhong)創(chuang)新(xin)(xin)(xin)能(neng)力好(hao)、經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效益佳、發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)潛力大的(de)(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)加(jia)(jia)強資(zi)(zi)(zi)金劃撥、優(you)惠(hui)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)實(shi)(shi)施(shi)等(deng)，幫(bang)助(zhu)他們解決資(zi)(zi)(zi)金困(kun)難。財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)創(chuang)新(xin)(xin)(xin)有(you)(you)利于(yu)(yu)區(qu)域(yu)經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)持(chi)續發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)。在(zai)(zai)(zai)(zai)(zai)(zai)(zai)區(qu)域(yu)經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)中(zhong)(zhong)(zhong)(zhong)(zhong)，中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)對(dui)(dui)于(yu)(yu)活躍(yue)(yue)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)、優(you)化產業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)結構具有(you)(you)重要(yao)作用(yong)。中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)因為規(gui)(gui)模比較小(xiao)(xiao)(xiao)(xiao)，遍布(bu)在(zai)(zai)(zai)(zai)(zai)(zai)(zai)各個(ge)行(xing)(xing)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)，它(ta)們發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)靈(ling)活，針(zhen)對(dui)(dui)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)環(huan)境的(de)(de)(de)(de)(de)(de)(de)(de)(de)變化可(ke)以(yi)快速作出(chu)反(fan)應。可(ke)以(yi)通(tong)過財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)創(chuang)新(xin)(xin)(xin)支持(chi)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)，而(er)(er)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)型企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)獲利后自然會(hui)促(cu)進(jin)該地(di)的(de)(de)(de)(de)(de)(de)(de)(de)(de)區(qu)域(yu)經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)。隨著財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅收(shou)(shou)(shou)(shou)制(zhi)(zhi)(zhi)度(du)(du)(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)創(chuang)新(xin)(xin)(xin)，政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府在(zai)(zai)(zai)(zai)(zai)(zai)(zai)宏(hong)觀調控方面的(de)(de)(de)(de)(de)(de)(de)(de)(de)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)自然也會(hui)進(jin)行(xing)(xing)調整，勢必會(hui)對(dui)(dui)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)投資(zi)(zi)(zi)方向產生(sheng)影響，促(cu)進(jin)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)資(zi)(zi)(zi)源(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)優(you)化配置。當地(di)可(ke)以(yi)利用(yong)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)作為標桿，針(zhen)對(dui)(dui)不(bu)(bu)(bu)同(tong)(tong)產業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)進(jin)行(xing)(xing)調控，避免出(chu)現(xian)(xian)(xian)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)失(shi)衡的(de)(de)(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)象，以(yi)“四(si)兩撥千斤”的(de)(de)(de)(de)(de)(de)(de)(de)(de)方式(shi)帶動行(xing)(xing)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)整體水平的(de)(de)(de)(de)(de)(de)(de)(de)(de)提升(sheng)以(yi)及產業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)結構的(de)(de)(de)(de)(de)(de)(de)(de)(de)優(you)化，促(cu)進(jin)市(shi)(shi)(shi)(shi)場(chang)(chang)(chang)(chang)(chang)經(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)良性發(fa)(fa)(fa)(fa)展(zhan)(zhan)(zhan)。

財政稅收制度創新遇到阻礙

首先面臨的(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題是(shi)(shi)(shi)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)缺乏融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)手段。財政(zheng)(zheng)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)制(zhi)度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)創新(xin)(xin)給中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)展帶(dai)來(lai)利(li)好(hao)，但中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)手段缺乏的(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題也會阻礙企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)展：首先，財政(zheng)(zheng)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)制(zhi)度(du)在(zai)(zai)(zai)執行(xing)(xing)過(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)可(ke)以采取(qu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)方式較(jiao)少，能(neng)(neng)為(wei)(wei)(wei)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)帶(dai)來(lai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)積極(ji)作(zuo)(zuo)(zuo)(zuo)用有限，這(zhe)(zhe)(zhe)導(dao)(dao)致(zhi)一(yi)些企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)(zai)發(fa)(fa)展過(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)迷失方向(xiang)。其(qi)次，融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)活動(dong)制(zhi)度(du)不(bu)完善(shan)。中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)(zai)我(wo)國占有很(hen)(hen)高的(de)(de)(de)(de)(de)(de)(de)(de)(de)比例，很(hen)(hen)多(duo)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)都存在(zai)(zai)(zai)融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)困難(nan)(nan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)問(wen)題，這(zhe)(zhe)(zhe)主要(yao)是(shi)(shi)(shi)因(yin)為(wei)(wei)(wei)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)自身屬性(xing)使(shi)其(qi)很(hen)(hen)難(nan)(nan)符合(he)金融(rong)(rong)機構的(de)(de)(de)(de)(de)(de)(de)(de)(de)要(yao)求。同時，中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)由于(yu)生產規(gui)(gui)(gui)模有限，使(shi)其(qi)很(hen)(hen)難(nan)(nan)使(shi)用資(zi)(zi)(zi)(zi)(zi)(zi)產抵押等方法(fa)(fa)(fa)(fa)獲得(de)(de)貸款。正是(shi)(shi)(shi)因(yin)為(wei)(wei)(wei)無(wu)(wu)法(fa)(fa)(fa)(fa)投入充足(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)金，資(zi)(zi)(zi)(zi)(zi)(zi)金積累能(neng)(neng)力(li)(li)較(jiao)弱，再加(jia)(jia)上(shang)信貸的(de)(de)(de)(de)(de)(de)(de)(de)(de)限制(zhi)，導(dao)(dao)致(zhi)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)進一(yi)步發(fa)(fa)展受到(dao)制(zhi)約。雖然政(zheng)(zheng)府出臺(tai)了(le)(le)一(yi)系(xi)列政(zheng)(zheng)策(ce)(ce)(ce)，鼓勵金融(rong)(rong)機構為(wei)(wei)(wei)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)展提(ti)供資(zi)(zi)(zi)(zi)(zi)(zi)金支持，但因(yin)為(wei)(wei)(wei)欠(qian)缺投融(rong)(rong)資(zi)(zi)(zi)(zi)(zi)(zi)渠道(dao)和(he)完善(shan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)信用評(ping)級，一(yi)些政(zheng)(zheng)策(ce)(ce)(ce)很(hen)(hen)難(nan)(nan)落地(di)。缺少針(zhen)對(dui)性(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財政(zheng)(zheng)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)法(fa)(fa)(fa)(fa)律(lv)法(fa)(fa)(fa)(fa)規(gui)(gui)(gui)也是(shi)(shi)(shi)擺在(zai)(zai)(zai)財政(zheng)(zheng)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)制(zhi)度(du)創新(xin)(xin)面前的(de)(de)(de)(de)(de)(de)(de)(de)(de)一(yi)道(dao)坎。為(wei)(wei)(wei)了(le)(le)能(neng)(neng)夠(gou)很(hen)(hen)好(hao)地(di)滿足(zu)市場(chang)經濟發(fa)(fa)展要(yao)求，財政(zheng)(zheng)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)方面的(de)(de)(de)(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)律(lv)法(fa)(fa)(fa)(fa)規(gui)(gui)(gui)也在(zai)(zai)(zai)不(bu)斷創新(xin)(xin)和(he)改進，但多(duo)少還是(shi)(shi)(shi)存在(zai)(zai)(zai)財政(zheng)(zheng)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)體系(xi)和(he)政(zheng)(zheng)策(ce)(ce)(ce)無(wu)(wu)法(fa)(fa)(fa)(fa)滿足(zu)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)實(shi)(shi)(shi)際(ji)(ji)發(fa)(fa)展需求的(de)(de)(de)(de)(de)(de)(de)(de)(de)情況(kuang)。由于(yu)缺少針(zhen)對(dui)性(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)律(lv)法(fa)(fa)(fa)(fa)規(gui)(gui)(gui)約束，這(zhe)(zhe)(zhe)在(zai)(zai)(zai)一(yi)定程(cheng)(cheng)度(du)上(shang)影響了(le)(le)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)展。同時，企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)險(xian)(xian)(xian)防(fang)范意(yi)識普(pu)遍較(jiao)為(wei)(wei)(wei)薄弱。一(yi)部分(fen)(fen)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)(zai)發(fa)(fa)展過(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，重視(shi)短(duan)期經濟效(xiao)(xiao)益(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)獲取(qu)，使(shi)其(qi)并未(wei)重視(shi)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)籌(chou)(chou)劃(hua)(hua)(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)，增(zeng)加(jia)(jia)了(le)(le)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財務(wu)風(feng)險(xian)(xian)(xian)。大部分(fen)(fen)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)認(ren)為(wei)(wei)(wei)，稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)籌(chou)(chou)劃(hua)(hua)(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)不(bu)必在(zai)(zai)(zai)日常工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)中(zhong)(zhong)(zhong)(zhong)(zhong)有所(suo)體現(xian)，僅僅增(zeng)加(jia)(jia)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)收(shou)(shou)(shou)(shou)益(yi)就是(shi)(shi)(shi)完成了(le)(le)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)籌(chou)(chou)劃(hua)(hua)(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)。這(zhe)(zhe)(zhe)種思想錯誤(wu)導(dao)(dao)致(zhi)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)未(wei)能(neng)(neng)制(zhi)定相(xiang)應的(de)(de)(de)(de)(de)(de)(de)(de)(de)措(cuo)(cuo)(cuo)施(shi)，規(gui)(gui)(gui)范稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)籌(chou)(chou)劃(hua)(hua)(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)。實(shi)(shi)(shi)際(ji)(ji)上(shang)，中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)(zai)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)籌(chou)(chou)劃(hua)(hua)(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)中(zhong)(zhong)(zhong)(zhong)(zhong)需要(yao)耗費(fei)大量的(de)(de)(de)(de)(de)(de)(de)(de)(de)財力(li)(li)、物力(li)(li)、人力(li)(li)，但常常因(yin)為(wei)(wei)(wei)取(qu)得(de)(de)的(de)(de)(de)(de)(de)(de)(de)(de)(de)成效(xiao)(xiao)較(jiao)小(xiao)(xiao)，無(wu)(wu)法(fa)(fa)(fa)(fa)達到(dao)預期。此外，在(zai)(zai)(zai)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)籌(chou)(chou)劃(hua)(hua)(hua)工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)具體落實(shi)(shi)(shi)過(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，由于(yu)未(wei)能(neng)(neng)對(dui)相(xiang)關工(gong)(gong)作(zuo)(zuo)(zuo)(zuo)進行(xing)(xing)有效(xiao)(xiao)監督與管(guan)理(li)，無(wu)(wu)法(fa)(fa)(fa)(fa)制(zhi)定風(feng)險(xian)(xian)(xian)防(fang)范策(ce)(ce)(ce)略，使(shi)得(de)(de)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)財務(wu)風(feng)險(xian)(xian)(xian)增(zeng)加(jia)(jia)。財政(zheng)(zheng)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)制(zhi)度(du)創新(xin)(xin)難(nan)(nan)以推(tui)進，還因(yin)為(wei)(wei)(wei)各地(di)缺乏宏觀的(de)(de)(de)(de)(de)(de)(de)(de)(de)扶持規(gui)(gui)(gui)劃(hua)(hua)(hua)。一(yi)部分(fen)(fen)地(di)方政(zheng)(zheng)府沒有從宏觀層(ceng)面制(zhi)定政(zheng)(zheng)策(ce)(ce)(ce)，導(dao)(dao)致(zhi)各種專項資(zi)(zi)(zi)(zi)(zi)(zi)金主要(yao)投資(zi)(zi)(zi)(zi)(zi)(zi)于(yu)地(di)方支柱性(xing)產業(ye)(ye)(ye)(ye)(ye)(ye)(ye)。雖然也采取(qu)了(le)(le)一(yi)些措(cuo)(cuo)(cuo)施(shi)，但由于(yu)缺乏統一(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)(gui)劃(hua)(hua)(hua)，導(dao)(dao)致(zhi)在(zai)(zai)(zai)政(zheng)(zheng)策(ce)(ce)(ce)支持和(he)資(zi)(zi)(zi)(zi)(zi)(zi)金數額方面仍然沒有統一(yi)行(xing)(xing)動(dong)。我(wo)國大規(gui)(gui)(gui)模推(tui)行(xing)(xing)減稅(shui)(shui)(shui)降(jiang)費(fei)制(zhi)度(du)，旨在(zai)(zai)(zai)降(jiang)低中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)費(fei)壓力(li)(li)，為(wei)(wei)(wei)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)創造更多(duo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)利(li)潤空(kong)間，促使(shi)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)盈(ying)利(li)能(neng)(neng)力(li)(li)提(ti)升。但在(zai)(zai)(zai)實(shi)(shi)(shi)際(ji)(ji)操(cao)作(zuo)(zuo)(zuo)(zuo)過(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)，部分(fen)(fen)減稅(shui)(shui)(shui)降(jiang)費(fei)政(zheng)(zheng)策(ce)(ce)(ce)設計(ji)不(bu)合(he)理(li)，落實(shi)(shi)(shi)不(bu)到(dao)位(wei)，整體操(cao)作(zuo)(zuo)(zuo)(zuo)性(xing)不(bu)高，導(dao)(dao)致(zhi)優惠(hui)(hui)政(zheng)(zheng)策(ce)(ce)(ce)并未(wei)充分(fen)(fen)發(fa)(fa)揮。當(dang)下，針(zhen)對(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)結構性(xing)、短(duan)期性(xing)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)優惠(hui)(hui)政(zheng)(zheng)策(ce)(ce)(ce)較(jiao)多(duo)，但是(shi)(shi)(shi)普(pu)惠(hui)(hui)性(xing)、長期性(xing)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)優惠(hui)(hui)政(zheng)(zheng)策(ce)(ce)(ce)較(jiao)少，使(shi)得(de)(de)大部分(fen)(fen)中(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)無(wu)(wu)法(fa)(fa)(fa)(fa)獲得(de)(de)系(xi)統性(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)優惠(hui)(hui)政(zheng)(zheng)策(ce)(ce)(ce)的(de)(de)(de)(de)(de)(de)(de)(de)(de)支持，間接降(jiang)低了(le)(le)優惠(hui)(hui)措(cuo)(cuo)(cuo)施(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)價值。

財政稅收制度創新如何扶持中小企業

調(diao)(diao)整(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)，完(wan)善(shan)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)體(ti)系。稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)直接影響著(zhu)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)。充分(fen)(fen)發(fa)(fa)(fa)揮(hui)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支撐作(zuo)(zuo)(zuo)用(yong)，合(he)(he)理(li)(li)調(diao)(diao)整(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)，減(jian)輕(qing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)負(fu)擔非(fei)常必要(yao)(yao)(yao)。根(gen)據當(dang)(dang)前我國(guo)(guo)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)減(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)總體(ti)改(gai)革趨勢，財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)門(men)(men)(men)需(xu)(xu)(xu)要(yao)(yao)(yao)對(dui)(dui)(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)無錯誤負(fu)擔、發(fa)(fa)(fa)展(zhan)(zhan)預期(qi)、大企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)對(dui)(dui)(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影響和(he)(he)(he)(he)壓(ya)力(li)進(jin)(jin)行(xing)深入分(fen)(fen)析(xi)，合(he)(he)理(li)(li)調(diao)(diao)整(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)，以(yi)(yi)適(shi)應(ying)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)需(xu)(xu)(xu)要(yao)(yao)(yao)。例如(ru)，當(dang)(dang)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)擴大生(sheng)產時(shi)，它們(men)對(dui)(dui)(dui)資本的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)需(xu)(xu)(xu)求非(fei)常強(qiang)烈，國(guo)(guo)家可(ke)(ke)以(yi)(yi)實(shi)施(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)優(you)惠(hui)(hui)，或(huo)者允許(xu)合(he)(he)伙企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)選擇(ze)自己(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)收(shou)(shou)入方(fang)式(shi)(shi)。當(dang)(dang)然，這一(yi)過程必須通過法(fa)(fa)(fa)(fa)律形(xing)式(shi)(shi)明確(que)，確(que)保(bao)(bao)(bao)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)優(you)惠(hui)(hui)方(fang)向(xiang)，及時(shi)填補漏(lou)洞。加(jia)(jia)強(qiang)對(dui)(dui)(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)融資活(huo)動(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)(chi)(chi)(chi)。政(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)等(deng)(deng)相關(guan)(guan)(guan)部(bu)(bu)門(men)(men)(men)應(ying)在(zai)現有(you)(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)基(ji)礎上建立(li)配套的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)融資活(huo)動(dong)支持(chi)(chi)(chi)(chi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)，并制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)不(bu)(bu)同(tong)層(ceng)次(ci)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)(chi)(chi)(chi)力(li)度(du)(du)(du)，尤其是(shi)針對(dui)(dui)(dui)科(ke)(ke)技(ji)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)應(ying)給予充足(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)融資活(huo)動(dong)支持(chi)(chi)(chi)(chi)。在(zai)此(ci)基(ji)礎上使(shi)(shi)(shi)免征(zheng)范圍進(jin)(jin)一(yi)步(bu)擴大，為企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)融資服務起(qi)到(dao)(dao)一(yi)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)(chi)(chi)(chi)和(he)(he)(he)(he)促(cu)進(jin)(jin)作(zuo)(zuo)(zuo)用(yong)。同(tong)時(shi)需(xu)(xu)(xu)要(yao)(yao)(yao)消除市(shi)(shi)場(chang)(chang)對(dui)(dui)(dui)于中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)(fa)展(zhan)(zhan)產生(sheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)利(li)影響，使(shi)(shi)(shi)資本市(shi)(shi)場(chang)(chang)變(bian)得(de)層(ceng)次(ci)更加(jia)(jia)豐(feng)富(fu)，完(wan)善(shan)市(shi)(shi)場(chang)(chang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)運(yun)行(xing)和(he)(he)(he)(he)管(guan)(guan)理(li)(li)機制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，促(cu)進(jin)(jin)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)良(liang)性發(fa)(fa)(fa)展(zhan)(zhan)。制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)健全的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)法(fa)(fa)(fa)(fa)律法(fa)(fa)(fa)(fa)規(gui)(gui)。國(guo)(guo)家和(he)(he)(he)(he)相關(guan)(guan)(guan)部(bu)(bu)門(men)(men)(men)應(ying)根(gen)據中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際情(qing)(qing)況(kuang)和(he)(he)(he)(he)市(shi)(shi)場(chang)(chang)信息制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)相對(dui)(dui)(dui)健全的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)關(guan)(guan)(guan)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)法(fa)(fa)(fa)(fa)律法(fa)(fa)(fa)(fa)規(gui)(gui)，有(you)(you)效(xiao)保(bao)(bao)(bao)證(zheng)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)能夠(gou)可(ke)(ke)持(chi)(chi)(chi)(chi)續穩定(ding)(ding)(ding)地發(fa)(fa)(fa)展(zhan)(zhan)。相關(guan)(guan)(guan)部(bu)(bu)門(men)(men)(men)應(ying)深入分(fen)(fen)析(xi)和(he)(he)(he)(he)研究(jiu)市(shi)(shi)場(chang)(chang)信息，根(gen)據大多(duo)數中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)情(qing)(qing)況(kuang)，制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)能夠(gou)促(cu)進(jin)(jin)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)(fa)展(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)法(fa)(fa)(fa)(fa)律法(fa)(fa)(fa)(fa)規(gui)(gui)，同(tong)時(shi)單獨制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)標(biao)準；制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)豐(feng)富(fu)多(duo)樣(yang)(yang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)模(mo)式(shi)(shi)，使(shi)(shi)(shi)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)更加(jia)(jia)科(ke)(ke)學(xue)合(he)(he)理(li)(li)；對(dui)(dui)(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)進(jin)(jin)行(xing)科(ke)(ke)學(xue)調(diao)(diao)整(zheng)，針對(dui)(dui)(dui)不(bu)(bu)同(tong)規(gui)(gui)模(mo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)個性化(hua)(hua)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)，使(shi)(shi)(shi)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)擔得(de)以(yi)(yi)真正減(jian)輕(qing)。各級財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)門(men)(men)(men)要(yao)(yao)(yao)了解和(he)(he)(he)(he)分(fen)(fen)析(xi)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際發(fa)(fa)(fa)展(zhan)(zhan)需(xu)(xu)(xu)求，在(zai)整(zheng)合(he)(he)信息的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基(ji)礎上建立(li)分(fen)(fen)析(xi)模(mo)型(xing)，依(yi)托經(jing)濟(ji)(ji)發(fa)(fa)(fa)展(zhan)(zhan)模(mo)式(shi)(shi)完(wan)善(shan)我國(guo)(guo)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)體(ti)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)。在(zai)財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)理(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)，相關(guan)(guan)(guan)部(bu)(bu)門(men)(men)(men)還應(ying)豐(feng)富(fu)工(gong)作(zuo)(zuo)(zuo)形(xing)式(shi)(shi)，明確(que)工(gong)作(zuo)(zuo)(zuo)內(nei)容，落(luo)實(shi)工(gong)作(zuo)(zuo)(zuo)要(yao)(yao)(yao)求，優(you)化(hua)(hua)工(gong)作(zuo)(zuo)(zuo)方(fang)法(fa)(fa)(fa)(fa)，提高工(gong)作(zuo)(zuo)(zuo)效(xiao)率(lv)(lv)(lv)和(he)(he)(he)(he)工(gong)作(zuo)(zuo)(zuo)質量。完(wan)善(shan)有(you)(you)關(guan)(guan)(guan)法(fa)(fa)(fa)(fa)律法(fa)(fa)(fa)(fa)規(gui)(gui)，依(yi)法(fa)(fa)(fa)(fa)懲治逃稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)等(deng)(deng)違法(fa)(fa)(fa)(fa)行(xing)為，及時(shi)處理(li)(li)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)各類違法(fa)(fa)(fa)(fa)行(xing)為，創(chuang)(chuang)造良(liang)好、有(you)(you)序的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)市(shi)(shi)場(chang)(chang)競(jing)爭(zheng)環境。加(jia)(jia)大企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)險(xian)(xian)防(fang)范管(guan)(guan)理(li)(li)力(li)度(du)(du)(du)。企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)籌(chou)劃風(feng)險(xian)(xian)直接影響著(zhu)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)工(gong)作(zuo)(zuo)(zuo)。基(ji)于此(ci)，中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)應(ying)給予風(feng)險(xian)(xian)管(guan)(guan)理(li)(li)高度(du)(du)(du)重視，建立(li)科(ke)(ke)學(xue)合(he)(he)理(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)籌(chou)劃風(feng)險(xian)(xian)管(guan)(guan)理(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)，有(you)(you)效(xiao)保(bao)(bao)(bao)證(zheng)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)順利(li)開展(zhan)(zhan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)籌(chou)劃工(gong)作(zuo)(zuo)(zuo)。中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)可(ke)(ke)以(yi)(yi)根(gen)據自身的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際情(qing)(qing)況(kuang)，建立(li)專(zhuan)門(men)(men)(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務籌(chou)劃管(guan)(guan)理(li)(li)團(tuan)隊(dui)，保(bao)(bao)(bao)證(zheng)所制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)籌(chou)劃方(fang)案滿足(zu)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)需(xu)(xu)(xu)求。此(ci)外，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務籌(chou)劃團(tuan)隊(dui)應(ying)和(he)(he)(he)(he)其他部(bu)(bu)門(men)(men)(men)保(bao)(bao)(bao)持(chi)(chi)(chi)(chi)溝通交流，不(bu)(bu)斷(duan)細化(hua)(hua)日常的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務籌(chou)劃方(fang)向(xiang)和(he)(he)(he)(he)目標(biao)。促(cu)進(jin)(jin)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)創(chuang)(chuang)新(xin)，強(qiang)化(hua)(hua)科(ke)(ke)技(ji)扶持(chi)(chi)(chi)(chi)。當(dang)(dang)前，部(bu)(bu)分(fen)(fen)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)極度(du)(du)(du)缺(que)乏科(ke)(ke)技(ji)生(sheng)產力(li)，加(jia)(jia)上舊的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)商(shang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)模(mo)式(shi)(shi)，創(chuang)(chuang)新(xin)資金相對(dui)(dui)(dui)稀缺(que)，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)難以(yi)(yi)轉型(xing)。財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)部(bu)(bu)門(men)(men)(men)應(ying)適(shi)當(dang)(dang)鼓勵企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)利(li)用(yong)先進(jin)(jin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)科(ke)(ke)學(xue)技(ji)術(shu)進(jin)(jin)行(xing)創(chuang)(chuang)新(xin)，對(dui)(dui)(dui)于創(chuang)(chuang)新(xin)能力(li)強(qiang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)，要(yao)(yao)(yao)加(jia)(jia)大財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)(chi)(chi)(chi)。有(you)(you)針對(dui)(dui)(dui)性地制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)優(you)惠(hui)(hui)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)。隨(sui)著(zhu)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)數量的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)增(zeng)加(jia)(jia)，很多(duo)原有(you)(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)無法(fa)(fa)(fa)(fa)滿足(zu)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際發(fa)(fa)(fa)展(zhan)(zhan)需(xu)(xu)(xu)求，相關(guan)(guan)(guan)部(bu)(bu)門(men)(men)(men)需(xu)(xu)(xu)要(yao)(yao)(yao)對(dui)(dui)(dui)現有(you)(you)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)進(jin)(jin)行(xing)完(wan)善(shan)。首先，可(ke)(ke)以(yi)(yi)按照企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)不(bu)(bu)同(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成長(chang)周(zhou)期(qi)和(he)(he)(he)(he)行(xing)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)領(ling)域(yu)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)配套的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)，且保(bao)(bao)(bao)證(zheng)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)行(xing)和(he)(he)(he)(he)詳(xiang)細。其次(ci)，針對(dui)(dui)(dui)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)優(you)惠(hui)(hui)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)一(yi)般都是(shi)事(shi)后(hou)才能起(qi)到(dao)(dao)作(zuo)(zuo)(zuo)用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)特(te)點，應(ying)在(zai)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)比較重要(yao)(yao)(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)環節或(huo)者技(ji)術(shu)研發(fa)(fa)(fa)領(ling)域(yu)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)(ding)(ding)相應(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)優(you)惠(hui)(hui)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)，建立(li)豐(feng)富(fu)多(duo)樣(yang)(yang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)專(zhuan)項(xiang)基(ji)金，加(jia)(jia)強(qiang)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)參加(jia)(jia)技(ji)術(shu)創(chuang)(chuang)新(xin)等(deng)(deng)活(huo)動(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)(chi)(chi)(chi)。第(di)三，提升(sheng)間(jian)接優(you)惠(hui)(hui)措(cuo)施(shi)(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)完(wan)整(zheng)性。中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)經(jing)營發(fa)(fa)(fa)展(zhan)(zhan)過程中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)所面臨(lin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)資金短缺(que)問題僅靠財(cai)(cai)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)難以(yi)(yi)全部(bu)(bu)解決，需(xu)(xu)(xu)引進(jin)(jin)更多(duo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)社(she)(she)會(hui)(hui)(hui)資本，財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)創(chuang)(chuang)新(xin)就可(ke)(ke)吸引更多(duo)社(she)(she)會(hui)(hui)(hui)投(tou)資者的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)參與。財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)不(bu)(bu)僅從增(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)降(jiang)低(di)、小(xiao)(xiao)(xiao)(xiao)(xiao)微企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)普惠(hui)(hui)性稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)優(you)惠(hui)(hui)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)實(shi)施(shi)(shi)等(deng)(deng)方(fang)面貫徹，也可(ke)(ke)構建間(jian)接稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)優(you)惠(hui)(hui)措(cuo)施(shi)(shi)，滿足(zu)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)減(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)降(jiang)本的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)需(xu)(xu)(xu)求，達到(dao)(dao)減(jian)輕(qing)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務負(fu)擔的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)目的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)。政(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)部(bu)(bu)門(men)(men)(men)應(ying)不(bu)(bu)斷(duan)完(wan)善(shan)設計間(jian)接優(you)惠(hui)(hui)措(cuo)施(shi)(shi)，確(que)保(bao)(bao)(bao)滿足(zu)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)(fa)展(zhan)(zhan)需(xu)(xu)(xu)求，凸顯間(jian)接優(you)惠(hui)(hui)政(zheng)(zheng)(zheng)(zheng)(zheng)策(ce)(ce)(ce)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價值。中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)是(shi)我國(guo)(guo)社(she)(she)會(hui)(hui)(hui)主(zhu)(zhu)義市(shi)(shi)場(chang)(chang)經(jing)濟(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)體(ti)之(zhi)一(yi)，是(shi)國(guo)(guo)民經(jing)濟(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重要(yao)(yao)(yao)組成部(bu)(bu)分(fen)(fen)，對(dui)(dui)(dui)于維(wei)護經(jing)濟(ji)(ji)社(she)(she)會(hui)(hui)(hui)穩定(ding)(ding)(ding)、社(she)(she)會(hui)(hui)(hui)生(sheng)產發(fa)(fa)(fa)展(zhan)(zhan)以(yi)(yi)及人們(men)生(sheng)活(huo)水平的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)提高有(you)(you)著(zhu)深遠影響。創(chuang)(chuang)新(xin)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)可(ke)(ke)以(yi)(yi)確(que)保(bao)(bao)(bao)在(zai)促(cu)進(jin)(jin)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)進(jin)(jin)一(yi)步(bu)發(fa)(fa)(fa)展(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)同(tong)時(shi)提高經(jing)濟(ji)(ji)效(xiao)益(yi)，為中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)小(xiao)(xiao)(xiao)(xiao)(xiao)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)提供有(you)(you)利(li)條(tiao)件，拓寬其發(fa)(fa)(fa)展(zhan)(zhan)空間(jian)。

作(zuo)者：王麗(li) 單位：北京燕山出(chu)版(ban)社有限公(gong)司