我國促進(jìn)中小企業(yè)自主創(chuàng)新的財(cái)稅政策效應(yīng)分析.pdf

1、原創(chuàng)性聲明本人聲明所呈交的學(xué)位論文是本人在導(dǎo)師指導(dǎo)下進(jìn)行的研究工作及取得的研究成果。除文中已經(jīng)注明引用的內(nèi)容外，本論文不含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫過的研究成果，也不包含為獲得吉林財(cái)經(jīng)大學(xué)或其他教育機(jī)構(gòu)的學(xué)位或證書而使用過的材料。對本文的研究做出重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。因本學(xué)位論文引起的法律結(jié)果完全由本人承擔(dān)。。一一本學(xué)位論文成果歸吉林財(cái)經(jīng)大學(xué)所有。指導(dǎo)教師簽名：學(xué)位論文作者簽名：日期：日期：學(xué)位論文版權(quán)使

2、用授權(quán)書本學(xué)位論文作者完全了解吉林財(cái)經(jīng)大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，有權(quán)保留并向國家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和磁盤，允許論文被查閱和借閱。本人授權(quán)吉林財(cái)經(jīng)大學(xué)可以將學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)制手段保存、匯編學(xué)位論文。(保密的學(xué)位論文在解密后適用本授權(quán)書，本論文：口不保密，口保密期限至年月止)。指導(dǎo)教師簽名：日期：學(xué)位論文作者簽名：——日期：AbstractSincetllere

3、fIo冊and叩e11ingup，Chillesemiddlea11dsmallente印Ilisesmthenationaleconomyareplayingi11replaceablemleintheoryandrealityofeconomicandsociallifeTheyarenoton】ysign嫡calltlycontributetoinjobenlargementbu唱eoningindustrydeVelopment

4、，technicalinnoVationbutalsoplayanexnemelyimportantrolein形啪幻wing廿leregionalgapandmaintajnsoci越stabili夠andpromotingh鋤onioussoc論夠deVelopmentSmallandmedi啪一sizedente印risesprominentlymakeaneffectondealing州tIl矗nancialeconomicc^

5、sischallginginmeprocessofdeVelopmentmodeandsoonConVerselysmallandmediumsizedente叩risesaretheweakm也emarketcompetition、Vithbearingthesmallscale，capitalshortageandinsumcientc印aci夠oftechIlologyiIlnoVationetcundeIliablenegatj

6、Vefactorssotheymoreneedsmeprotectionandsupport矗omthegoVe玎肌ent1nordertopromotethedeVelopmentofsmanandmediuln—sizedente印risesinindependem岫oVationjourgoVemmentshouldconstalltlyadjusttⅨpoliciesand1etsmallandmedi眥一sizedente巾r

7、isesplayastrategicroleintheprocessofaccelerateddeVelopmentofChineseeconomy1Hspaperfocusesontllesubjectwimtheanalysisof￡nancialpolicyonindependenti姐oVationofsmallandmedium—sizedente巾risesa11deValuationt11erelatedpolicyef絕

8、ctAndgiVesomep01icyadViceonthesu切ectThe礬iclemainlycontainsfourpansThefirStpane)【plainsi眥oVationdeVelopmentofsmallandmedium—sizedente印risestbeo巧iIldomesticandoVerseaSandintroductionofreVie、vSthedeVelopmentoftheeVolutionem

9、e平risei肌oVationtheo巧MeaJlwhiIe，proofSthetheoryofthefinance協(xié)xationpoliciesthatsupporttheindependentimlovationofsmallandmedium—sizedente巾risesThesecondpancommentsthedeVelopmemstacusandtaXpolicyef凳ctoftheind印endentinnoVatio

10、nofsmallandmedium—sized6nterpriseAnda11出vzesthemainproblemsofthecorrespondingenVironmenta11dexistoffirmcetaxationpoliciesThetlirdpartfocusedonimemationalexperienceaboutthetaxp01icysupportsmallandmedi啪sizedente印risesforin

11、dependentinnovationThefourthpartgiVes7proposalsonimpI。DVingtaxpolicyofindependentinnoVationofsmal】andmedium—sizedente叩訂ses、Ⅳithans、veringthequestionSinthesecondpaIrtandleamingtheintemationalexperiencesint11ethirdpartThey

12、are：1mal(etaxsupportpolicymacr0objectiVes2uccordmgtosmallandmedium—sizedenterpriseslongte橢development2T重1egoVemmentshouldmakingaleadroleandpositiVeappeartos01VethesmaHandmedi啪一sizedeme驢risesnnancingdi硒cultyindifferentway