供给侧改革背景下减税降费在山东省的实施效应研究

本科论文摘 要随着经济全球化的发展，我国为适应供给侧改革背景下的经济大发展，减轻企业的税收负担、降低企业的生产成本，我国在财政上和税收上采取了一系列的措施。其中，最为重要的就是“减税降费”政策，减税降费政策的实施，在一定程度上减轻了我国中小企业的经济负担，促进了企业的良好快速发展，提高了企业在国内外市场的竞争力。但仍存在重复征税、生产税、流转税比例过重的问题，使企业仍然受税收过重的影响。本文以山东省为例，通过探究增值税、所得税等具体税种，发现企业在减税降费政策实施的情况下，还存在那些容易导致企业税收过重的因素。通过具体企业进行资料分析，发现我国税收制度仍然不合理，税收优惠政策不到位等现象。实施规范税收优惠项目等一系列措施，确保企业能够在经济大环境下有序、平稳、健康的发展。关键字：供给侧改革，减税降费，企业，政策，政府本科论文 AbstractWith the development of economic globalization, in order to adapt to the great economic development in the context of supply-side reform, reduce the tax burden of enterprises and reduce the production cost of enterprises, China has adopted a series of measures in finance and taxation. Among them, the most important is the "tax reduction and fee reduction" policy. The implementation of the tax reduction and fee reduction policy has reduced the economic burden of China’s small and medium-sized enterprises to a certain extent, promoted the good and rapid development of enterprises, and improved the enterprises’ domestic and foreign markets Competitiveness. However, there are still problems of excessive taxation, production tax and turnover tax overweight, so that enterprises are still affected by over taxation. This article takes Shandong Province as an example. By exploring specific tax types such as value-added tax and income tax, it is found that there are still factors that easily lead to excessive taxation of enterprises under the implementation of tax reduction and ...