摘要
随着全球经济一体化的深入发展，小微企业作为国民经济的重要组成部分，在促进经济增长、扩大就业、推动创新等方面发挥着不可替代的作用。然而，小微企业在发展过程中普遍面临着融资难、融资贵、技术创新能力不足、转型升级困难等瓶颈问题，严重制约了其健康、可持续发展。当前，虽然政府已出台了一系列扶持政策，但在实施过程中仍存在力度不足、针对性不强、执行效率不高等问题，导致政策效果未能充分发挥。本文通过文献综述和实地调研，本文首先明确了小微企业的定义与特点，以及政策扶持的理论基础。随后，从促进经济增长与就业、激发市场活力与创新、优化产业结构与布局三个方面阐述了小微企业政策扶持的重要性。接着，本文详细分析了小微企业在融资、税收优惠与补贴、技术创新与转型升级、法律法规与政策执行等方面存在的政策扶持力度不足问题。针对这些问题，本文提出了拓宽融资渠道与降低融资成本、加大税收优惠与补贴力度、强化技术创新与转型升级支持、完善法律法规与提升政策执行力等具体政策建议。这些建议旨在为政府制定更加科学、合理、有效的小微企业扶持政策提供参考，以促进小微企业的持续健康发展，进而推动整个经济的繁荣与进步。
关键字：小微企业；政策扶持；税收优惠
Abstract
With the deepening development of global economic integration, small and micro enterprises, as an important part of the national economy, play an irreplaceable role in promoting economic growth, expanding employment and promoting innovation. However, in the process of development, small and micro enterprises are generally faced with bottleneck problems such as difficult financing, expensive financing, insufficient technological innovation ability, and difficulties in transformation and upgrading, which seriously restrict their healthy and sustainable development. At present, although the government has issued a series of supportive policies, there are still problems in the implementation process of insufficient strength, weak pertinence and low implementation efficiency, resulting in the failure of the policy effect to be fully played. Through literature review and field research, this paper first clarified the definition and characteristics of small and micro enterprises, as well as the theoretical basis of policy support. Subsequently, the importance of policy support for small and micro enterprises is expounded from three aspects of promoting economic growth and employment, stimulating market vitality and innovation, and optimizing industrial structure and layout. Then, this paper analyzes in detail the lack of policy support for small and micro enterprises in financing, tax incentives and subsidies, technological innovation and transformation and upgrading, laws and regulations and policy implementation. In view of these problems, this paper puts forward specific policy suggestions such as broadening financing channels and reducing financing costs, increasing tax incentives and subsidies, strengthening support for technological innovation and transformation and upgrading, improving laws and regulations and improving the implementation of policies. These suggestions aim to provide reference for the government to formulate more scientific, reasonable and effective support policies for small and micro enterprises, so as to promote the sustainable and healthy development of small and micro enterprises, and then promote the prosperity and progress of the whole economy.
Key words: small and micro enterprises; policy support; tax incentives
目录
一、绪论 1
1.1 研究背景和意义 1
1.2 国内外研究现状 1
1.3 研究目的和内容 2
二、相关理论概述 2
2.1 小微企业定义与特点 2
2.2 政策扶持理论基础 3
三、小微企业政策扶持的重要性 3
3.1 促进经济增长与就业 3
3.2 激发市场活力与创新 3
3.3 优化产业结构与布局 4
四、小微企业政策扶持力度不足问题 4
4.1 融资难融资贵问题 4
4.2 税收优惠与补贴政策不足 4
4.3 技术创新与转型升级支持欠缺 5
4.4 法律法规与政策执行问题 5
五、小微企业政策扶持力度不足的政策建议 5
5.1 拓宽融资渠道与降低融资成本 5
5.1.1 建立多元化融资体系 5
5.1.2 实施差异化利率政策 6
5.2 加大税收优惠与补贴力度 6
5.2.1 优化税收优惠政策 6
5.2.2 扩大补贴政策覆盖面 7
5.3 强化技术创新与转型升级支持 7
5.3.1 完善技术创新服务体系 7
5.3.2 引导转型升级方向 8
5.4 完善法律法规与提升政策执行力 8
5.4.1 健全法律法规体系 8
5.4.2 提高政策执行效率 8
六、结论 9
参考文献 9
随着全球经济一体化的深入发展，小微企业作为国民经济的重要组成部分，在促进经济增长、扩大就业、推动创新等方面发挥着不可替代的作用。然而，小微企业在发展过程中普遍面临着融资难、融资贵、技术创新能力不足、转型升级困难等瓶颈问题，严重制约了其健康、可持续发展。当前，虽然政府已出台了一系列扶持政策，但在实施过程中仍存在力度不足、针对性不强、执行效率不高等问题，导致政策效果未能充分发挥。本文通过文献综述和实地调研，本文首先明确了小微企业的定义与特点，以及政策扶持的理论基础。随后，从促进经济增长与就业、激发市场活力与创新、优化产业结构与布局三个方面阐述了小微企业政策扶持的重要性。接着，本文详细分析了小微企业在融资、税收优惠与补贴、技术创新与转型升级、法律法规与政策执行等方面存在的政策扶持力度不足问题。针对这些问题，本文提出了拓宽融资渠道与降低融资成本、加大税收优惠与补贴力度、强化技术创新与转型升级支持、完善法律法规与提升政策执行力等具体政策建议。这些建议旨在为政府制定更加科学、合理、有效的小微企业扶持政策提供参考，以促进小微企业的持续健康发展，进而推动整个经济的繁荣与进步。
关键字：小微企业；政策扶持；税收优惠
Abstract
With the deepening development of global economic integration, small and micro enterprises, as an important part of the national economy, play an irreplaceable role in promoting economic growth, expanding employment and promoting innovation. However, in the process of development, small and micro enterprises are generally faced with bottleneck problems such as difficult financing, expensive financing, insufficient technological innovation ability, and difficulties in transformation and upgrading, which seriously restrict their healthy and sustainable development. At present, although the government has issued a series of supportive policies, there are still problems in the implementation process of insufficient strength, weak pertinence and low implementation efficiency, resulting in the failure of the policy effect to be fully played. Through literature review and field research, this paper first clarified the definition and characteristics of small and micro enterprises, as well as the theoretical basis of policy support. Subsequently, the importance of policy support for small and micro enterprises is expounded from three aspects of promoting economic growth and employment, stimulating market vitality and innovation, and optimizing industrial structure and layout. Then, this paper analyzes in detail the lack of policy support for small and micro enterprises in financing, tax incentives and subsidies, technological innovation and transformation and upgrading, laws and regulations and policy implementation. In view of these problems, this paper puts forward specific policy suggestions such as broadening financing channels and reducing financing costs, increasing tax incentives and subsidies, strengthening support for technological innovation and transformation and upgrading, improving laws and regulations and improving the implementation of policies. These suggestions aim to provide reference for the government to formulate more scientific, reasonable and effective support policies for small and micro enterprises, so as to promote the sustainable and healthy development of small and micro enterprises, and then promote the prosperity and progress of the whole economy.
Key words: small and micro enterprises; policy support; tax incentives
目录
一、绪论 1
1.1 研究背景和意义 1
1.2 国内外研究现状 1
1.3 研究目的和内容 2
二、相关理论概述 2
2.1 小微企业定义与特点 2
2.2 政策扶持理论基础 3
三、小微企业政策扶持的重要性 3
3.1 促进经济增长与就业 3
3.2 激发市场活力与创新 3
3.3 优化产业结构与布局 4
四、小微企业政策扶持力度不足问题 4
4.1 融资难融资贵问题 4
4.2 税收优惠与补贴政策不足 4
4.3 技术创新与转型升级支持欠缺 5
4.4 法律法规与政策执行问题 5
五、小微企业政策扶持力度不足的政策建议 5
5.1 拓宽融资渠道与降低融资成本 5
5.1.1 建立多元化融资体系 5
5.1.2 实施差异化利率政策 6
5.2 加大税收优惠与补贴力度 6
5.2.1 优化税收优惠政策 6
5.2.2 扩大补贴政策覆盖面 7
5.3 强化技术创新与转型升级支持 7
5.3.1 完善技术创新服务体系 7
5.3.2 引导转型升级方向 8
5.4 完善法律法规与提升政策执行力 8
5.4.1 健全法律法规体系 8
5.4.2 提高政策执行效率 8
六、结论 9
参考文献 9
