A Study On The Preferential Tax Policies To Promote The Development Of Small And Medium Enterprises In China

In recent years, with the rapid development of economy in our country, the small micro enterprise role in the development of the society more and more can not be ignored, in creating employment opportunities, promote the industrial transformation and upgrading and maintenance of social stability has played a vital role. However, in the process of development, because of the restriction of the various conditions, the small micro enterprise in market competition in a relatively weak position, leading to small micro enterprise facing the survival space is narrow, lack of competitiveness in the market competition and other deep-seated problems and dilemma. At the same time, low labor productivity, low technical content, backward production capacity, financing channel not free, easily affected by economic fluctuations and other issues have also brought the sound development of small micro enterprises a certain amount of disorder. In draw lessons from foreign advanced experience and at the same time, therefore, how to circumvent the risk of small micro enterprise survival on the basis of giving full play to its competitive advantage, and enhance the vitality of the market, the implementation of more targeted tax policy support, help small businesses survive, is the current market economy in our country is faced with a subject is of great importance.Based on the sufficient research on the basis of the existing small micro enterprise theory, analyses and summarizes the current small micro enterprise the theory basis of tax policy. And to our country current small micro enterprises preferential policies in tax was summarized and classified. Through the way of combination of policy and the empirical analysis, it is concluded that the preferential tax policy in the practical application of the policy effect. And according to the actual execution, summed up the current preferential tax policy problems and obstacles in the process, targeted to the existing preferential tax policies put forward to optimize and improve the opinion. This article first through the interpretation of law and literature summarizing the current our country academic circles and government agencies to small micro enterprise’s definition, and then on the basis of collecting industry analysis report, refined small micro enterprise of China’s economic development plays a noticeable role’s point of view. Thus further small micro enterprise development, put forward should pay full attention to the need to invest more energy in the government level. In the third chapter of the article, through the analysis of data and the literature describe the current development situation of small enterprises in our country, and further summarizes the current small micro enterprises encountered problems. Finally, the article in the xiamen area A small micro enterprises on the basis of empirical research, analyze the access to the first-hand data and research. Combined with the results of the analysis of small micro enterprises, summarized the problems encountered in practical, in combination with the United States, Japan and other countries on the basis of advanced experience, and more targeted to propose solutions to the problem.