Study On Tax Contribution And Preferential Policy Of Small Micro - Enterprise

As an economic entity, enterprise is an important carrier of national economic policy implementation. Small and micro enterprise is the basic unit in Chinese economic structure. Even for their size or limited financial resources, they promote a country’s economic and maintain social stability. But such characteristics businesses make small and micro enterprises in a weak position in the market competition. The Government has been aware of the plight of small and micro enterprises’ development. They began to launcher policies in many ways for promoting small and micro enterprises’development and establish various platforms for helping them to survive. Among kind of measures for small and micro enterprises’development, tax incentive is a hot topic. Current domestic researches are more focused on the theoretical area. In order to enrich the content of this field, this thesis choose parts of Hangzhou’s small and micro enterprises as object. After comparing the tax burden’s change, analysis the effects of these policies and try to find some deficiencies in the current policies. It has important theoretical and practical significance to provide policy advice for the relevant policy makers.This thesis’ contents can be divided into the following parts:The first part introduces the theories based on survival and development of small and micro enterprises and introduce defining standards and characteristics of small and micro enterprises, then list the small and micro enterprises’preferential tax policies in China and analyze their characteristics. Secondly, with the small and micro enterprises in local taxation bureau of Xiacheng district of Hangzhou as object, compare changes of small and micro enterprises’ tax burden between policy preferences, analysis the possible reasons for this change in-depth, and introduce the specific practices and implementation effect to develop small and micro enterprises by Hangzhou municipal government. Finally, there are the recommendations for improving these policies.