Tax Policy Wuxi Promote The Development Of Small And Micro Enterprises

With the continuous development of China’s socialist market economy, the roleof small and micro enterprises have become increasingly prominent, it becomes animportant support to promote sustainable economic development, promote theupgrading of industrial structure, provide jobs and maintain social stability. The smalland micro enterprises make a great contribution to national development and socialharmony.However, due to the limitations of their own conditions, compared with largeenterprises, small and micro enterprises is absolutely vulnerable positionin thefinancial, material and human.This is the reason of small and micro enterprises lesscompetitive in the market competition.Small and micro enterprises is easy toannexation of large enterprises or out of business without national support, resultingin excessive concentration of social capital, lack of energy market as a whole.Small and micro enterprises in China have exposed some deep-seated problemsin the process of developing, such as technological backwardness, low laborproductivity, weak market competitiveness, financing channels, vulnerable toeconomic fluctuations.These problems bring different levels of obstacles to thesustainable development of small and micro enterprises.How to defuse the risk of thesurvival of small and micro enterprises, exploit its competitive advantage forevolution and upgrading of the industry value chain and learn from internationalexperience in the implementation of targeted tax policy to support small and microenterprises out, is an important subject in front of us, which is worthy of our carefulstudy.At present, the domestic tax policy to promote small and micro enterprises has remained mostly in the single tax analysis.Most of the analysis is to put forwardopinions and suggestions on the design of taxes, and less of the analysis of theimplementation, the implementation of preferential taxes and managementinitiatives.Analysis is mostly from the system level analysis, from the analysis oflegislation and administration levels less.Therefore, the analysis is lack of acomprehensive, holistic and targeted in the research and analysis of tax policy topromote the development of small and micro enterprises.The empirical basis of thisarticle is the development of small and micro enterprises in Wuxi.This article miningstheoretical connotation of small and micro enterprises deeply.It analyzes thedevelopment status of China’s small and micro enterprises.It analyzes the lack of themain obstacles in the development process and the existence of the current taxpolicy.This article select the part of the representative of the country to carry out acomparative analysis of tax policy for small and micro enterprises.This article drawson the tax policies of other countries, analyzes China’s specific national conditionsand presents the tax policy recommendations to support the development of small andmicro enterprises in China．...