我省五项金融财税政策利好小微企业(总结河北省)

提升小微企业科技创新能力的财税政策分析

摘要。小微企业是技术创新的重要推动力量，对于解决就业问题、促进经济增长也有着重要意义，我国政府对其也出台了一系列相关支持性政策。本文首先对政扶持小微企业发展的理论依据进行了回顾，下文的分析提供了理论基础，并对财税政府扶持小微企业的作用机制进行探讨。对我国现行财税政策对小微企业扶持现状及存在问题进行了深入分析，指出应当从政务环境、税收优惠、公共服务体系、相关配套措施方面着手，进一步优化我国小微企业发展相关的财税政策，提高小微企业的科技创新能力。

关键词：小微企业；科技创新；财税政策

fiscalpolicyanalysisonsmallandmicroenterprisetoenhanceitstechnologicalinnovationcapability

abstract：smallandmicroenterpriseisanimportantdrivingforceoftechnologicalinnovation，tosolvetheproblemofemployment，promoteeconomicgrowthbutalsotohavetheimportantmeaning，ourgovernmenthaspromulgatedaseriesofrelevantsupportingpolicies.inthispaper，firstlythetheoreticalbasisofadministrativesupportsmallmicroenterprisedevelopmentisreviewed，andprovidesthetheoreticalbasisforfollowinganalysis，taxationandgovernmentsupportforsmallmicromechanismofenterprisesisdiscussed.onchina'scurrentfiscalpolicyonthesmallandmicroenterprisetosupportthestatusquoandexistingproblemsareanalyzeddeeply，pointsoutthatweshouldstartfromtheadministrationenvironment，preferentialtax，publicservicesystem，therelevantsupportingmeasures，andfurtheroptimizethedevelopmentofrelatedfiscalpolicyinourcountrysmallandmicroenterprise，improvethesmallandmicroenterprisestheabilityofinnovationofscienceandtechnology.keywords：smallandmicroenterprise;technologicalinnovation;fiscalpolicy

引言