Research On Tax Legal Problems Of Accelerating Small And Medium-sized Enterprises’ Development

In development of our national economy, the small and medium-sized enterprises(SMEs)occupies an important position and makes a great contribution to the national economyconstruction. But in recent years, the international economy become weaker, our country’s SMEsalso become difficult to move on, especially on tax legislation, there are many unfavorablefactors, such as:1.The current preferential tax policies lack of considerating different stages ofdevelopment on SMEs;2.The tax preferential policies formulated in recent years are lack ofsupporting for medium-sized enterprises.3.The SMEs business tax threshold needs to be furtherimproved. Therefore, this paper’s research will focus on improving our current tax system fromthe tax law point of view.In international society, The United States, Japan, France formulated correspondingpreferential tax provisions for the small and medium-sized enterprise, these Provisions have alsoachieved good results in their respective countries, such as Japan’s “Blue Declaration” system,the United Statess’ simplified taxation system and so on. These examples of success isundoubtedly important while we refer them to reform our tax system.According to the domestic and foreign relevant experience, this paper proposes thefollowing suggestions to improve the tax preferential legal, including1.According the stage ofdevelopment to make tax regulations;2.Accelerate the establishment of our country’s TaxManaged Authority which is services specificially for SMEs in China.3.Following the exampleof France “Emphasis on service, Contempt on penalties” to change our country’s officialstandard concepts.4.Reduce SMEs tax burden from urban land use tax and property taxperspective.5.Formulate special procedural measures for SMEs.