1摘 要本文阐述了企业在当前经济运行中存在税费负担过重的现象，增加了企业的经营成本，导致企业面临制约发展的现状，也进而影响到国家经济运行中把发展保持在合理范围内的目标。作为社会财富的创造者，企业在促进社会发展进步中具有极其重要的地位，企业连接整个经济和社会的神经，但随着企业财富积累而增长的负担也逐渐成为大多数企业发展难点，影响着企业的发展方向。虽然近年来，国家陆续对企业实行了一些减免税费的优惠政策，预期会起到促进企业较好发展的作用，但是在实施一系列减税降费政策过程中，出现了一些问题，如企业税收负担重、税收征管过程不合理，减税降费政策缺乏长期性和完整性；企业自身管理内部控制存在漏洞，这都影响了减税降费政策的实施效果。因此，为了能够充分发挥各项减税降费政策的政策效应，本文旨在研究分析针对企业为主的经济实体而实施的减税降费政策落实中存在的一些问题，就降税费对企业的影响进行深入探析，并根据分析结果对征税制度机制和税收征管，企业降成本以及完善企业管理提出了一些建议，希望能够为企业的稳步发展提供一定的保障。关键词：减税降费；税费负担；内部控制中 文 题 目：减税降费政策落实中存在的问题及改进建议2AbstractThis paper expounds that enterprises are overburdened with taxes and fees in the current economic operation, which increases the operating cost of enterprises, leads to the current situation of enterprises facing constraints on development, and then affects the goal of keeping development within a reasonable range in the national economic operation. As the creator of social wealth, enterprises have an extremely important position in promoting social development and progress. Enterprises are the nerves of the whole economy and society, but the burden of increasing with the accumulation of enterprise wealth has gradually become the "pain point" of most enterprises, which affects the development direction of enterprises. Although in recent years, the state has introduced some preferential policies for enterprises to reduce taxes and fees, it is expected t...
