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dc.contributor.advisor李刚
dc.contributor.author韩洪敬
dc.date.accessioned2016-02-23T00:59:38Z
dc.date.available2016-02-23T00:59:38Z
dc.date.issued2015-07-16 11:32:12.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/94972
dc.description.abstract小型微利企业(简称“小微企业”)是国民经济发展的重要基础,但是由于小微企业的自身局限性和外部市场环境的制约,小微企业的发展困难重重。 继2008年金融危机之后,欧债危机的爆发也导致小微企业遭受严重的外部冲击。通过给予小微企业所得税税收优惠减轻其负担,是国家扶持小微企业发展的重要途径之一。然而除了《企业所得税法》以法律的形式规定了小微企业所得税税收优惠的内容外,其它优惠规则规定于行政法规和规章中,一些地方政府还出台了自己的所得税优惠政策。同时,由于小微企业所得税税收优惠规则的实施主要出于经济调控的目的,与税收公平原则根据纳税人的税负能力课税的要求存在冲突。给予小微企业的税收优惠规则是否符合税法...
dc.description.abstractSmall micro enterprise is the important basis of national economy, but it develops difficultly because of its own limitations and the restriction of the external market environment. After the outbreak of the financial crisis in 2008,the outbreak of the European debt crisis also made small micro enterprise suffer severe external shock. Giving the small micro enterprise income tax preferential to e...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=47272&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=50383
dc.subject小微企业
dc.subject税收优惠
dc.subject税收基本原则
dc.subjectSmall micro enterprise
dc.subjecttax preferential
dc.subjecttax law basic principle
dc.title小型微利企业所得税优惠规则法律问题研究 ——以税法基本原则为视角
dc.title.alternativeResearch on Legal Issues of Small Micro Enterprise Income Tax Preferential Rules ——In The Perspective of Basic Principles of Tax Law
dc.typethesis
dc.date.replied2015-05-24
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院_财税法学
dc.description.note学号:13020121150184


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