畢業論文-江門中小企業現狀及發展研究-wenkub.com

　 　

【正文】 s plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage taxdeferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 9734, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of ine for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining ine. Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their ine tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the Clinton administration, was vigorously debated, and passed with only the minimum number of necessary votes. This law provided for ine tax rates of 15, 28, 31, 36, and percent on varying levels of ine and for the taxation of social security ine if the taxpayer receives other ine over a certain level. In 2021 Congress enacted a major ine tax cut at the urging of President gee w. 結語 20 bush. Over the course of 11 years the law reduces marginal ine tax rates across all levels of ine. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 percent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flatrate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of tax differs based on the amount of taxable ine.) The flatrate system would impose one rate, such as 20 percent, on all ine and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flatrate tax has not been adopted in the United States. Regardless of the changes made by legislators since 1913, the basic formula for puting the amount of tax owed has remained basically the same. To determine the amount of ine tax owed, certain deductions are taken from an individual39。 loan amp。 結語 17 第 6 章 總結 總之，經過三十年的磨練， 中小企業 家均有自己成功的經驗，也有失敗的教 訓。因此在 中小企業 招聘員工時，不強調招聘精英，而強調的是在對員工的團隊管理。對員工進行培訓，可以使他們獲得更多的知識，而且也不用擔心員工學完知識后跳槽的問題。而且員工伴隨著企業 的發展，其必然也會對企業有一種特殊責任感，這種責任感會成為一種內在的動力讓員工付出更多的努力來促進企業的發展。我國 中小企業 長期以來缺乏對企業文化建設的重要性的認識。不少中小 中小企業 由于規模的限制，沒有設置人力資源管理職能部門，人事工作由辦公室兼管，有的企業雖然設有人力資源部，但沒有人力資源管理的專業人員，部門主要從事一些最為傳統的行政性人事活動，如發放工資、負責考勤、填報表格等。中小企業在工作物質條件上優勢不多，在環境這方面 要著重優化軟性的環境，營造團結、協作、友好、融洽的人際氛圍；倡導盡職盡責、相互協作、求同存異、彼此寬容的人際關系。中小企業要有明確的發展戰略目標，讓每一個員工都感到企業有希望、有發展、有方向，讓每一個員工都有自己的明確的工作（任務）目標，并盡可能地考慮下面兩點：一是要考慮員工的興趣和特長， 二是要考慮有一定的創新和挑戰性。 企業管理方式 靈活運用薪資、福利制度 根據赫茨伯格的雙因素理論，薪酬既有保健因素，又具有激勵功能，能夠滿足人才尊重、自我實現等較高層次的需求。因此，在國家實施積極財政政策的大背景下，應重點考慮減輕中小企業稅負，加大財政支持中小企業融資力度，鼓勵中小企業發展 。 三是要減輕中小企業稅負 發揮積極財政政策的作用。因此，隨著金融機構內部治理結構和外部經營環境不斷改善，應逐步放寬小型金融機構準入條件，適當加快小型金融機構發展，逐步緩解小型金融機構供給不足的矛盾 要顯著提高直接融資比重 擴寬中小企業融資渠道。 如何進一步改善中小企業融資狀況 是要加快發展小型金融機構。 其次，要 模擬市場運作，推進企業內部的市場模擬機制，通過建立責任成本中心來控制和考核責任成本。因此，企業要不斷地創造機會鼓勵職工學習新技術、應用新工藝。入世后，跨國公司將會把吸引、爭奪人才作為競爭戰略的重要部分，因此，處于劣勢的 中小企業 要抓緊制定人才戰略作為根本大計，加大投入，培養各類所需人才； 從工作環境和待遇方面創造機制條件來引進和留住人才；采用現代激勵機制挖掘內部人才資源的潛力，最大限度地提升企業的市場競爭力 企業成本管 樹立以人為本的經營理念。 企業發展新的核心能力必須不斷建立在發掘自己的人力資源優勢上。 在這個過程中，我們既要控制人力資源總量，保證勞動生產率的提高，又要提高職工的素質，調動職工的積極性，滿足生產的需要。即擁有正確的人力資源管理是人力資源效率最大化的必要條件。因為 力資源對企業持續競爭優勢來說只是一個必要條件，而不是一個充分條件。 總之，隨著國家戰略的調整，中小企業投資領域正在不斷拓展，中小企業發展的機會也逐漸增多，當然這個過程中中小企業自身也 在不斷增強實力，素質也在不斷提高，抗風險能力有了一定程度的提高。 產品結構調整的深入與投資領域的擴大 改革開放和市場化 程度的不斷提高，中小企業在面對激烈競爭的時候已經開始適應市場不斷環境變化，適時調整產品結構。目前總體實力雖然還不能和大企業相比，但卻已經成為其競爭對手。”意思是說：兵力不在于愈多愈好，只要不盲目冒進，而能集中力量，判明敵情，團結內部，善于用人就行。因此 ,面對當今時代人們越來越突出個性的消費需求 ,消費品生產已從大批量、單一化轉向小批量、多樣化。 “小而專”和“小而精” 中小企業由于自身規模小 ,人、財、物等資源相對有限 ,既無力經營多種產品 以分散風險 ,也無法在某一產品的大規模生產上與大企業競爭 ,因而 ,往往將有限的人力、財力和物力投向那些被大企業所忽略的細小市場 ,專注于某一細小產品的經營上來不斷改進產品質量 ,提高 生產效率 ,以求在市場競爭中站穩腳跟 ,進而獲得更大的發展。其次 ,中小企業員工人數較少 ,組織結構簡單 ,個人在企業中的貢獻容易被識別 ,因而便于對員工進行有效的激勵 ,不像大企業那樣在龐大的階層化組織內容易產生怠惰與無效率的情況。但是中小企業有很多自身方面的優勢：機動靈活，善于應變；組織結構簡單，工作效率提高；勇于創新，富于進取。特別是紡織等勞動密集型企業，受工資待遇低、勞動時間長、強度大等問題影響，招工難問題較為突出。而民間融資非常活躍，也導致中小企業融資成本的不斷上升。 [1] 2021 年全國工商聯進行了一項重點調查，結果顯中小企業面臨困境 8 示中小型企業融資問 題基本未能得到解決，占我國企業總數的 99%的中小型企業缺乏正規的融資來源，這與中小企業在國家經濟中的地位作用極不相稱。對于本小利薄的中小企業來講，生產要素成本劇增直接影響到企業的利潤空間和生存空間。 圖 江門中小企業的收入狀況 中小企業