澳大利亚公共会计师协会(IPA)正式发布《小企业白皮书》，以展示其致力于通过推动政府政策改革，改善澳大利亚小企业生产力的格局。

上周，IPA与IPA-Deakin中小企业研究中心合作推出白皮书，重点关注澳大利亚持续下降的生产力水平，并为小企业部门提供政策解决方案，帮助其遏制这种下降趋势。

白皮书包括12个主题：生产力，监管，税收，中小企业金融市场，工作场所关系，创造就业机会和就业损失，创新，竞争政策，家族企业，国际化，心理健康，数字化和网络安全。

据此，IPA提出了“大视野”建议，即：

1.     扩大税基并提高消费税税率（取决于适当的权益措施）；

2.     削减直接税率；

3.     零基础设计一套彻底现代化的税制；

4.     改革并简化个人所得税范围；

5.     将企业税率标准化为25%；

6.     州政府和地区政府对政府间税收改革协议负责，取消薪资税和印花税。这些收入可纳入国家基础设施基金用于发展经济；

7.     安排即将上任的联邦政府在上任后的前六个月内举办小企业峰会；

8.     总理应组建小企业咨询委员会并担任该委员会主席，为政府提供直接政策投入和选择，使COAG （澳洲政府理事会）议程集中关注生产力；

9.     联邦小企业部长应回归为财政部内阁的常设职务，最好设有自己的单独部门；

10.   联邦政府应促使小企业加入全球价值链以保持竞争力，打入全球市场。

IPA全球执行总裁安德鲁·康威说： “之前从未有过这样一个集中且信息丰富的学术研究成果，结合了从业者的见解，纯粹关注小企业的生产力、增长和繁荣。小企业的繁荣是健康经济和未来生活水平的重要组成。”

“我们希望向决策者传递的主要信息是：放大格局，摆脱企业家思考模式，关注真正提高生产力的小企业。

同样，我们需要确保对澳大利亚经济和生活水平至关重要的小企业部门能够得到良好的支持和鼓励，以实现持续增长。”

请点击文章下方 阅读原文 以获取完整版澳大利亚公共会计师协会《小企业企业白皮书》

如寻求小企业白皮书及后续研究合作，请联系IPA中国办公室：

电话：010 8446 7570

电邮：[email protected]

原文如下：

The Institute of Public Accountants has laid out its push for radical policy change to improve the small business productivity landscape in Australia following the release of its Small Business White Paper.

Last week, the IPA, in partnership with the IPA Deakin SME Research Centre, put out the white paper that it said was heavily focused on Australia’s declining productivity levels and provides policy solutions for the small business sector to help arrest this decline.

The white paper covered 12 topics: productivity,regulation, taxation, SME financial markets, workplace relations, job creation and job destruction, innovation, competition policy, family firms, internationalisation, mental health, and digitisation and cyber security.

As a result, the IPA then set out its Big Vision recommendations, which are to:

1.     Broadenthe base and lift the rate of GST (subject to the appropriate equity measures).

2.     Cut direct taxes.

3.     Undertake a zero-base design of a thoroughly modern taxation system.

4.     Reformand simplify the personal income tax scale.

5.     Standardise a company tax rate at 25 per cent.

6.     States and territories to be held accountable to the Inter governmental Agreement onTax              Reform to eliminate payroll tax and stamp duties. These revenues could be channelled into          a state infrastructure fund to grow the economy.

7.     Commitan incoming federal government to hold a small business summit within the first six          months of assuming office.

8.     The Prime Minister should form and chair a small business advisory council to provide direct policy input and options to the government to inform the COAG agenda with a core focus on productivity.

9.     The federal Small Business Minister should remain a permanent position in cabinet, preferably with its own department.

10.   The federal government should facilitate small businesses joining global value chains to remain competitive and access global markets.

“Never before has there been such an assembly of informed academic research, together with practitioner insights,purely focused on small business productivity, growth and prosperity; much needed ingredients for our economic well being and future living standards,”said IPA chief executive Andrew Conway.

“Our primary message to policy makers is; think big, get out of the way of entrepreneurs, and watch small business truly drive productivity.

“Again, we need to ensure that the small business sector that is so vital to the Australian economy and standard of living, is well supported, encouraged and liberated to grow.”