本文从回顾“新常态”理念的提出及其在我国的发展情况入手。着重对小微企业在促进经济增长,就业创造及创新方面的国际经验进行分析比较,并结合我国现状提出了支持小微企业发展的税收政策倾向,认为可以通过扩大税基减免降低小微企业税负,制定“有偏的”或“有导向性的”支持高科技型和技术密集型小微企业的税收政策。实施更低税率甚至免税政策。进一步支持小微企业发展。为促进经济结构调整发挥积极作用。
This paper reviews the development of the New Normal concept from US to China. The paper analyzes the effect of Micro and Small-sized Enterprises (MSEs) on promoting economic growth, creating jobs and encouraging innovation. The paper puts forward some tax-related incentives to encourage the development of MSEs. A more generous exemption of corporate income tax and more high-tech directed tax preferences should be considered in the future tax policies for MSEs.