The Studies Of Enterprise Income Tax Law And Accounting Standards For Business Enterprises For Small Profit Enterprise Development Impact

In2011, the Ministry of industry and information technology and other four ministriesjointly issued the "small and medium-sized enterprises designated type standard", in thisregulation, enterprise types specific to small businesses and micro enterprises. Thus, a smalllow-profit enterprises survival and development has become a question of promoting economicand social development of the important research problems. Small low-profit enterprises inpresent production and management have great uncertainty, compared with large enterpriseslack of market competitiveness, in addition to solve small low-profit enterprises externalfinancing, tax policies for small and low-profit health will be conducive to the development ofguarantee. This article through to the domestic and foreign experts on small and low-profitenterprises tax analysis point of view, to our country tax law for small low-profit enterprisesdefined standards, and small low-profit enterprises taxation fairness principle is theoreticalfoundation. The use of comparative analysis, to the current accounting standards and the new"enterprise income tax law" both for small low-profit enterprises affected by the particularperspective undertakes an analysis, put forward "enterprise income tax law" for small andlow-profit enterprises tax policy favorable factors and the influencing factors, and analysis,draw lessons from developed countries in the world in small low-profit enterprises tax policycharacteristics, and China’s small low-profit enterprises actual situation to carry on thecomparison. The author in the article on China’s "enterprise income tax law" about thepreferential tax policies for small and low-profit enterprises put forward their own views,suggestions to small low-profit enterprises survival as the starting point, in order to reduce thesmall low-profit enterprises to declare the conditions and the tax rate, prolong the smalllow-profit enterprises s loss of life, increased for small low-profit enterprises financing andinvestment enterprises and small low-profit enterprises operating activities related topreferential tax policies for the fundamental, to assure our country small and low-profitenterprises to healthy and orderly development, for the steady growth of our country economyalso play a key role.