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| 疫情防控形势下税收优惠政策对西安市小微企业的经营影响
摘要：小微企业是我国国民经济的重要力量，在疫情防控形势下税收优惠政策的出台，缓解了企业的生存压力，更大程度上为小微企业提供更适宜的生存环境，助力小微企业发展。本文以西安市小微企业为研究对象，首先从介绍小微企业的概念开始，然后从政府干预理论、税收调控理论两个方面阐述了对小微企业实行税收优惠的理论基础，在对小微企业在疫情期间的税收优惠政策内容进行梳理的基础上，进一步分析了税收优惠政策对于小微企业实行所存在的问题，归结为以下几个方面：应对疫情的税收政策体系不完整；税收优惠享受主体范围偏窄，方式较为单一；税收征管的相关措施不够完善。基于以上存在的问题，本文从三个方面论述了完善税收优惠政策建议：即税收优惠政策体系需进一步改革完善；加大税收优惠力度和范围；优化税收征管方式，助力小微企业更好享受税收优惠政策。
关键词：新冠疫情；税收优惠政策；小微企业
Abstract: Small and micro enterprises are an important force in my country's national economy.The introduction of preferential tax policies under the epidemic prevention and control situation has eased the pressure on enterprises to survive,and to a greater extent provides a more suitable living environment for small and micro enterprises to help their development.This article takes the small and micro enterprises in Xi’an as the research object.It starts with introducing the concept of small and micro enterprises,and then expounds the theoretical basis of tax incentives for small and micro enterprises from two aspects: government intervention theory and tax regulation theory. On the basis of sorting out the content of preferential tax policies during the epidemic period,enterprises further analyzed the problems existing in the implementation of preferential tax policies for small and micro enterprises,which are summarized in the followingaspects:The tax policy system for responding to the epidemic is incomplete; the subject of tax preferences is narrow and the method is relatively simple; and the relevant measures for tax collection and management are not perfect. Based on the above problems, this article discusses suggestions for improving tax incentive policies from three aspects: that is, the tax incentive policy system needs to be further reformed andimproved; increase the intensity and scope of tax incentives;optimize tax collection and management methods to help small and micro enterprises better enjoy taxation Preferential policies.
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