摘 要近年，国内外大部分小型企业停产甚至倒闭的现象频频出现，税收负担过重也是其无法持续运营的原因之一。为缓解这一现象，我国政府于 2012 年的工作报告中指出要进一步完善推进结构性减税；并于 2019 年落实新的、力度更大的税制改革政策。 目前，小微企业一共有 1798 万户企业，占全部纳税企业总数的 95%以上。最新出台的中小企业减税政策，涉及了不同税种的调整，在提高了小型增值税纳税人免税标准的同时，也为企业提供了易懂、易行、好操作的方法。小微企业是我国市场体系最具竞争性和应变能力的市场主体。2019 年，为了进一步激发中国市场的活力，政府建议应着重发展宽松、公平的商业环境，积极扶持中小企业稳定发展。 结构性减税与普惠性减税并举的政策就是通过降低税负来增加中小型企业的税后利润，从而达到激发市场活力、保持实体经济发展的目的。本论文通过分析近两年来的减税降费政策,分析普惠及结构性税收优惠政策中的措施对小微企业的影响及未来发展,为中国政府提供新的建议和思路，进一步支持中小企业发展，推动我国税制改革。 关键字：结构性减税，小微企业，税收政策 ，普惠性减税本科论文AbstractIn recent years, most small and medium-sized enterprises in China and abroad have stopped production or frequently closed their businesses, and excessive tax burden is one of the reasons for unsustainable management. To alleviate this phenomenon, the Chinese government's 2012 work report pointed out that structural tax cuts need to be further improved and promoted, and in 2019 a stronger new tax reform policy will be implemented.At present, there are 17.98 million small and medium-sized enterprises, accounting for over 95% of all taxpayers. The newly introduced tax reduction policy for small businesses includes adjustments for various tax types. While raising the tax exemption standard for small value-added taxpayers, it provides companies with an easy-to-understand, easy-to-use, and easy-to-use method.Small and micro enterprises are the most competitive and adaptable market players in China's ma...
