税收政策对中小微企业在全球价值链中的地位有何影响？



绋庢敹鏀跨瓥瀵逛腑灏忓井浼佷笟鍦ㄥ叏鐞冧环鍊奸摼涓殑鍦颁綅鏈夌潃閲嶈鐨勫奖鍝嶃€傚湪鍏ㄧ悆鍖栫殑鑳屾櫙涓嬶紝绋庢敹鏀跨瓥鐩存帴褰卞搷鐫€浼佷笟鐨勭粡钀ユ垚鏈拰绔炰簤鍔涳紝灏ゅ叾鏄浜庝腑灏忓井浼佷笟鑰岃█锛屽叾鍦ㄥ叏鐞冧环鍊奸摼涓殑鍦颁綅鏇村姞鏁忔劅銆傛湰鏂囧皢浠庡嚑涓柟闈㈡帰璁ㄧ◣鏀舵斂绛栧涓皬寰紒涓氬湪鍏ㄧ悆浠峰€奸摼涓殑褰卞搷銆?

1. 绋庢敹浼樻儬鏀跨瓥

绋庢敹浼樻儬鏀跨瓥鏄敮鎸佷腑灏忓井浼佷笟鍙戝睍鐨勯噸瑕佹墜娈典箣涓€銆傞€氳繃缁欎簣涓皬寰紒涓氱◣鏀跺噺鍏嶃€佺◣鏀朵紭鎯犵瓑鏀跨瓥锛屽彲浠ラ檷浣庡叾鐢熶骇鎴愭湰锛屾彁楂樼珵浜夊姏銆備緥濡傦紝闄嶄綆浼佷笟鎵€寰楃◣鐜囥€佸鍊肩◣鍑忓厤鏀跨瓥绛夛紝閮藉彲浠ョ洿鎺ュ噺杞讳腑灏忓井浼佷笟鐨勮礋鎷咃紝澧炲己鍏跺湪鍏ㄧ悆浠峰€奸摼涓殑绔炰簤鍔涖€?/p>

鐮旂┒琛ㄦ槑锛岀◣鏀朵紭鎯犳斂绛栧彲浠ヤ績杩涗腑灏忓井浼佷笟鐨勫彂灞曪紝鎻愬崌鍏跺湪鍏ㄧ悆浠峰€奸摼涓殑鍦颁綅銆備竴椤圭爺绌舵寚鍑猴紝鍦ㄧ◣鏀朵紭鎯犳斂绛栫殑鏀寔涓嬶紝涓皬寰紒涓氱殑鍒涙柊娲诲姩寰楀埌浜嗚繘涓€姝ユ帹鍔紝浠庤€屾彁鍗囦簡浼佷笟鐨勯檮鍔犲€煎拰甯傚満绔炰簤鍔涖€?/p>

2. 绋庢敹閫忔槑搴﹀拰鍙娴嬫€?/h2>

绋庢敹鏀跨瓥鐨勯€忔槑搴﹀拰鍙娴嬫€у涓皬寰紒涓氳嚦鍏抽噸瑕併€傚鏋滅◣鏀舵斂绛栭绻佸彉鍔ㄦ垨涓嶉€忔槑锛屽皢澧炲姞涓皬寰紒涓氱殑缁忚惀涓嶇‘瀹氭€э紝闄嶄綆鍏跺湪鍏ㄧ悆浠峰€奸摼涓殑鍦颁綅銆傚洜姝わ紝寤虹珛绋冲畾銆侀€忔槑鐨勭◣鏀舵斂绛栦綋绯诲浜庝腑灏忓井浼佷笟鐨勫彂灞曡嚦鍏抽噸瑕併€?/p>

鐮旂┒琛ㄦ槑锛岀◣鏀舵斂绛栫殑閫忔槑搴﹀拰鍙娴嬫€у彲浠ュ寮轰腑灏忓井浼佷笟鐨勬姇璧勪俊蹇冿紝鍚稿紩鏇村璧勯噾鍜屼汉鎵嶅弬涓庝紒涓氬彂灞曘€傝繖鏈夊姪浜庢彁鍗囦腑灏忓井浼佷笟鍦ㄥ叏鐞冧环鍊奸摼涓殑鍦颁綅锛屾帹鍔ㄥ叾鍚戜笂娓镐环鍊奸摼杩堣繘銆?/p>

3. 绋庢敹鍚堣鎴愭湰

绋庢敹鍚堣鎴愭湰鐩存帴褰卞搷鐫€涓皬寰紒涓氬湪鍏ㄧ悆浠峰€奸摼涓殑鍦颁綅銆傚鏋滅◣鏀跺悎瑙勬垚鏈繃楂橈紝灏嗛檷浣庝腑灏忓井浼佷笟鐨勭泩鍒╄兘鍔涳紝褰卞搷鍏跺湪鍏ㄧ悆浠峰€奸摼涓殑绔炰簤鍔涖€傚洜姝わ紝闄嶄綆绋庢敹鍚堣鎴愭湰锛屾彁鍗囦腑灏忓井浼佷笟鐨勭◣鏀跺悎瑙勮兘鍔涜嚦鍏抽噸瑕併€?/p>

鐮旂┒琛ㄦ槑锛岄噰鍙栫畝鍖栫◣鏀剁敵鎶ユ祦绋嬨€佹彁渚涚◣鏀跺悎瑙勫煿璁瓑鎺柦锛屽彲浠ラ檷浣庝腑灏忓井浼佷笟鐨勭◣鏀跺悎瑙勬垚鏈紝鎻愰珮鍏跺湪鍏ㄧ悆浠峰€奸摼涓殑鍦颁綅銆備緥濡傦紝涓€浜涘浗瀹跺拰鍦板尯閫氳繃寤虹珛鐢靛瓙绋庡姟绯荤粺銆佹彁渚涘湪绾跨敵鎶ユ湇鍔＄瓑鏂瑰紡锛岀畝鍖栦簡涓皬寰紒涓氱殑绋庢敹鍚堣娴佺▼锛岄檷浣庝簡鍏跺悎瑙勬垚鏈€?/p>

4. 绋庢敹鏀跨瓥鐨勫浗闄呯珵浜夋€?/h2>

绋庢敹鏀跨瓥鐨勫浗闄呯珵浜夋€х洿鎺ュ奖鍝嶇潃涓皬寰紒涓氬湪鍏ㄧ悆浠峰€奸摼涓殑鍦颁綅銆傚鏋滀竴涓浗瀹舵垨鍦板尯鐨勭◣鏀舵斂绛栬緝涓轰紭鎯狅紝灏嗗惛寮曟洿澶氱殑涓皬寰紒涓氬湪璇ュ湴鎶曡祫鍜屽彂灞曪紝鎻愬崌鍏跺湪鍏ㄧ悆浠峰€奸摼涓殑鍦颁綅銆?/p>

鐮旂┒琛ㄦ槑锛屽浗闄呴棿绋庢敹鏀跨瓥鐨勫樊寮備細褰卞搷涓皬寰紒涓氱殑璺ㄥ浗鎶曡祫鍐崇瓥銆備竴浜涘浗瀹舵垨鍦板尯閫氳繃闄嶄綆浼佷笟绋庣巼銆佹彁渚涚◣鏀朵紭鎯犵瓑鏂瑰紡锛屽惛寮曚簡澶ч噺涓皬寰紒涓氱殑鎶曡祫锛屾彁鍗囦簡鍏跺湪鍏ㄧ悆浠峰€奸摼涓殑鍦颁綅銆?/p>

缁间笂鎵€杩帮紝绋庢敹鏀跨瓥瀵逛腑灏忓井浼佷笟鍦ㄥ叏鐞冧环鍊奸摼涓殑鍦颁綅鍏锋湁閲嶈褰卞搷銆傞€氳繃瀹炴柦绋庢敹浼樻儬鏀跨瓥銆佹彁楂樼◣鏀堕€忔槑搴﹀拰鍙娴嬫€с€侀檷浣庣◣鏀跺悎瑙勬垚鏈互鍙婃彁鍗囩◣鏀舵斂绛栫殑鍥介檯绔炰簤鎬х瓑鎺柦锛屽彲浠ユ湁鏁堟彁鍗囦腑灏忓井浼佷笟鍦ㄥ叏鐞冧环鍊奸摼涓殑鍦颁綅锛屾帹鍔ㄥ叾鎸佺画鍙戝睍銆?/p>

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