A Study On Problem And Countermeasure Of SME Tax Collection And Management

In recent years, with the deepening of the market economy, small-medium enterprises (SME) in China have achieved rapid development. Both the number of SME and their contribution to the national economy has occupied a pivotal position. However, SME in the economic life born of the characteristics of "vulnerable groups" needed to the Government to formulate supporting policy. Tax collection and management as the main means of the government's macro regulation and control play a very important role in promoting the development of SME. In this paper, tax collection and management of SME in the area of Shifang in Sichuan as an example, explore tax collection and management issues on the promotion of the development of SME.This article first describes the basic concept of the tax collection and management of SME, an analysis of the role of SME in the national economic development, provides an overview of tax collection and management functions of SME, the scope of its influence, the accumulation of side effects from the tax policy on human, financial and material resources of SME, and then from the perspective of the principle and the theory of taxation on promoting the development of SME, and an analysis of tax policy at home and abroad to promote the development of SME, found common ground in order to learn from and be Inspiration. This was followed by the tax collection and management problems of SME in the area of Shifang in Sichuan, in-depth analysis of the root causes of these problems, find out the reasons for the tax collection and management problems of SME in the area of Shifang in Sichuan, and provide the healthy growth suggestion of SME, which can learn from this lesson. Then put forward to the tax collection and management system recommendations to improve the development of SME in China's policy. Finally, it is the conclusion and prospects of the study. The conclusion is that: China's SME plays an important role in national economics, is the energy of the constantans development of economics, in order to promote the development of SME, to have correct tax collection and management idea, to improve the tax system, to explore the establishment of the tax collection and management model applying to SME.