Research On Tax Policy Implementation Of Small Micro - Enterprise

In recent years, China has issued a series of tax policies to promote the development of small and medium-sized enterprises, especially small and micro enterprises. To deal with the global financial crisis, since 2009, the number of tax policies to promote the development of SMEs has increased rapidly. The implementation of the preferential tax policies directly reduces the tax burden and operating costs of SMEs, and thus promotes their development as well as enhances their core competitiveness. But the present policies also influence and restrict the development of SMEs not only because these policies themselves have some certain shortages, but also because there are some problems and shortcomings in the process of implementing the policies. Taking Luoping County for example, this thesis mainly analyzes and combs the problems in the process of implementing the policies from the perspective of policy implementation. What’s more, the thesis also puts forward some opinions and suggestions for the implementation of SMEs tax policies as potential reference. The thesis consists of five parts.The first part is introduction. It mainly introduces the background and significance of the research, research status at home and abroad about the execution of public policies and the implementation of tax policies as well as the research method of the thesis.The second part analyzes the basic theories of the execution of public policies and the implementation of SMEs tax policies. It analyzes the execution of public policies from their theories, models and the main factors which affect the effective execution. Meanwhile, it analyzes the implementation of the tax policies by explaining the concepts of SMEs and tax policy implementation. Finally, this part briefly summarizes the contents and characteristics of the SMEs tax policies.The third part analyzes the development of the SMEs in Luoping County. Furthermore, it also analyzes the current situation and necessity of the implementation of the SMEs tax policies in Luoping. On this basis, this part analyzes the positive results and existing deficiencies in the process of the implementation of the SMEs tax policies in Luoping.The fourth part combs the main problems in the process of the implementation of the SMEs tax policies, and all this analyzing is based on the questionnaire and comprehensive analyses as well as the actual situation of the implementation of the current SMEs tax policies. The main problems are as follows: SMEs tax policies, the executive department and the executives of the tax policies, taxpayers and the social environment of the implementation of the tax policies etc.The fifth part puts forward some suggestions for the improvement of the implementation of the SMEs tax policies. Above all, the tax policy system for SMEs should be perfected further. Moreover, the capacity of implementing tax policies is supposed to be promoted. It is also important to train the relative taxpayers. Last but not least, improving the social environment of the implementation of SMEs tax policies is of great importance.