税收优惠政策对小微企业发展的影响

税收优惠政策对小微企业发展的影向-以安庆市为例目录摘要……Abstract..............41引言.….51.1选题背景与研究意义.....S1.2研究思路和研究方法.....1.2.1研究思路：61.2.2研究方法....62基本理论和相关概念.......…72.1小微企业的概念..·72.2小微企业的种类及划分标准>2.2.1小微企业的种类2.2.2小微企业的划分标准.....2.3税收优惠政策定义及意义..3税收优惠政策对小微企业发展影响的基本分析3.1安庆市税收优惠政策方案介绍...93.1.1市内基本情况......93.1.2市内激励方案介绍及小微企业税收优惠政策现状…..93.2对于小微企业税收优惠政策的主要模式103.2.1减税........103.2.2免税103.2.3出口退税...103.2.4即征即退、先征后退103.3税收优惠政策的要素...113.3.1增值税方面降低税率..113.3.2征税范围及征税额度.113.4安庆市小微企业发展现状123.5小微企业发展的因素分析..123.5.1平衡发展...123.5.2高速发展...134安庆市税收优惠政策对小微企业发展影响的实证分析.…144.1研究假设及数据来源……144.1.1研究假设...144.1.2数据来源..144.2回归模型及变量设计..154.2.1回归模型简介154.2.2变量设计...154.3实证结果及分析........164.3.1固定资产增长回归结果164.3.2获利能力回归分析....174.3.3营业收入增长回归结果.....184.3.4回归结果分析194.4税收优惠政策对小微企业各项能力评价及分析194.4.1盈利能力分析194.4.2成长能力分析194.4.3偿债能力分析...195政策建议……….205.1小微企业税收优惠政策建议....205.1.1提高税收优惠系统的稳定性205.1.2增强税收优惠政策对各类小微企业的适用性.........·..205.1.3完善自身体制机制，加强制度建设，促进小微企业稳步发展..·205.2税收优惠政策下对小微企业的建议205.2.1投资方面的建议...........205.2.2开展哪些创新项目20结论21致谢.22参考文献.23摘要本文通过梳理出安庆市税收优惠基本状况研究税收优惠政策如何对小微企业发展产生影响，通过哪方面促进发展。为了到达研究目的，本文对基本概念、分类标准明确后，首先运用相关理论针对税收优惠政策对小微企业发展作用进行简单分析，然后说明安庆市内小微企业税收优惠政策的主要模式并对政策下的小微企业发展现状汇总。为了探究税收优惠政策对小微企业发展是否存在影响，利用安庆市近年市内税收政策方案来相关经济数据，通过比较分析法解读出小微企业的发展历程。整理安庆市近十年内的优惠政策变化带来的减税效果以及对小微企业发展各因素变化，通过实证分析每个因素的影响程度。结论表明税收优惠政策的颁布和实施，小微企业获利能力显著提升、营业收入增加、流动性增强，提供了更多就业岗位，推动了市场经济高速增长。最后提出如何完善小微企业税收优惠政策以及对小微企业的建议。关键词：税收优惠政策、小微企业、发展、获利能力、营业收入。AbstractBy sorting out the basic situation of tax incentives in Anqing City,this paper studies how tax incentives affect the development of small and micro enterprises,and in what aspects they promote development.In order to reach the research purpose,after clarifying the basic concepts and classification standards,this paper firstly makes a simple analysis of the effect of tax preferential policies on the developmentof small and micro enterprises by using relevant theories,and then explains the main mode of tax preferential policies for small and micro enterprises in Anqing City and summarizes the development status ofsmall and micro enterprises under the policies.In order to explore whether the preferential tax policieshave an impact on the development of small and micro enterprises,this paper uses the relevant economic data of Anqing city's tax policies in recent years to interpret the development history of small and micro enterprises through comparative analysis.The paper sorted out the effect of tax reduction brought by the changes of preferential policies in Anqing city in the last ten years and the changes of various factorson the development of small and micro enterprises,and analyzed the influence degree of each factor through empirical analysis.The conclusion shows that the promulgation and implementation of tax incentive policies significantly improve the profitability of small and micro enterprises,increase business income,enhance liquidity,provide more jobs,and promote the rapid growth of market economy.Finally,it puts forward some suggestions on how to improve the preferential tax policies for sm