我国中小企业社会综合税收管理研究

摘要：随着经济全球化和市场竞争的加剧，中小企业作为我国经济发展的重要力量，其税收管理问题日益受到社会各界的关注。本文从我国现行税收体系出发，分析了中小企业税收负担的现状，并探讨了影响中小企业税收负担的主要因素。研究发现，尽管我国已经出台了一系列税收优惠政策，但在税收法规执行、税务服务体系以及税收征管效率与公平性方面仍存在不少问题。为了优化我国中小企业的社会综合税收管理，本文提出了完善税收立法与政策环境、强化税务服务与支持体系以及提高税收征管的信息化水平等策略。这些策略旨在为中小企业创造一个更加公平、高效的税收环境，进而促进其健康发展。

关键词：中小企业；税收管理；税收负担

Abstract:With the economic globalization and the increasing market competition, small and medium-sized enterprises are the important forces of economic development in our country, and their tax management issues are increasingly concerned by all walks of life. Based on the current tax system of our country, this paper analyzes the present situation of the tax burden of small and medium-sized enterprises, and probes into the main factors that affect the tax burden of small and medium-sized enterprises. It is found that although China has introduced a series of preferential tax policies, there are still many problems in the implementation of tax regulations, tax service system and tax collection and administration efficiency and fairness. In order to optimize the social comprehensive tax management of small and medium-sized enterprises in our country, this paper puts forward strategies such as improving the tax legislation and policy environment, strengthening the tax services and support system and improving the information level of tax collection and management. These strategies aim to create a fairer and more efficient tax environment for smes, thereby promoting their healthy development.

Key words：Small and medium-sized enterprises; Tax administration; Tax burden

1 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研究内容与方法 1

2.我国现行税收体系概述 2

2.1税收体系结构 2

2.2主要税种及其对中小企业的影响 2

2.3税收优惠政策概况 3

3.中小企业税收负担现状分析 3

3.1税收负担概念界定 3

3.2中小企业税收负担的特点 3