The Research Of Small Micro Enterprise Income Tax Preferential Policy

Small micro enterprises play an important role in the development of the national economy. Only if guarantee the small micro enterprise’s survival and development, it is conducive to the sustainable development of the whole national economy. But because of big small and medium-sized enterprise have differences in market position of natural right, and regional difference is rather large, so small micro enterprises often stay in a weak position in the market competition. The tax preference policy is a kind of effective means for the development of small and medium-sized enterprises. On the one hand, improve small micro enterprise income tax preferential policies can promote the development of small micro enterprises, thereby promoting economic growth. On the other hand, it can improve the external environment of small micro enterprises, promote the development of small micro enterprises access to international economic.Tax preference policies and small micro enterprise’s survival and development are closely related. Enterprise income tax act as one of the main categories of small micro enterprise’s tax, once the income tax changes, it will have a huge impact on the small micro enterprise’s production and business operation activities. In addition, in addition to the preferential tax policy, since2009, our country has issued a series of small micro enterprise income tax preferential policies to promote the development of small micro enterprises. But how these preferential policy’s actual effect?This article is divided into seven chapters. Chapter1is introduction, expounded the research significance of this paper, the structure of the article, the research methods and existing research. Chapter2has carried on the summary to the characteristics of small micro enterprises and in order to analyze the tax preference policies on income tax, we put forward the concept of the net earning of tax. Chapter3is mainly combing the current small micro enterprise income tax preferential policies and the corresponding system of collection and management. Chapter4set XX city, XX province as an example, analyzes the small micro enterprise income tax preferential policy implementation effect. And make a conclusion that that the preferential coverage is limited, and the tax burden is on the high side, and also not significantly improving management state and absorbing employment ability is abate. Chapter5draws lessons from the foreign part of the preferential policies of the state and collection and management system, and make a brief comment. Chapter6according to the status of small micro enterprise income tax preferential policy in our country and foreign experience, put forward the problem of small micro enterprise income tax preferential policy in our country. Chapter7Puts forward improvement ideas, including two aspects of basic principles and specific measures.