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税收优惠政策对小微企业投资行为的影响研究

陈翊婧

中央财经大学

Abstract: Micro and small enterprises are collectively referred to as small and micro enterprises,except for large and medium-sized enterprises.As the basic cells of economic operation,MSMEs are an indispensable part of social development and stability,and are crucial in absorbing employment,expanding investment,promoting R＆D and innovation,and even boosting economic growth.However,the current development of China’s micro and small enterprises also faces many difficulties: First,most of them are concentra... More
Keywords：

small and micro enterprises; preferential tax policies; financing constraints; investment;

  • Series：

    (J) Economics ＆ Management

  • Subject：

    Enterprise Economy; Enterprise Economy; Finance and Tax

  • DOI：

    10.27665/d.cnki.gzcju.2023.002055

  • Classification Code：

    F812.42;F276.3;F275

Tutor：

姚东旻;

Retraction:

财政学

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