Research On Tax Collection And Management Of Small And Medium Enterprises Of Liaoyuan City, Jilin Province

In recent years， with the deepening of reform and opening up and theimprove ment of the market econo my. The med ium-s ized and sma ll enterprises inChina have obtained great developme nt and the ir contributio n to natio na l economy isalso growing.But they are also facing a series of difficulties. In addition to therestricted by the syste m of organization, there are ma ny difficulties in the aspects ofpersonne l, capita l, technolo gy and environment. The med ium-s ized and sma llenterprises need the governme nt to formulate re levant po licies to support and create abetter environme nt for the m, because of the ir weakness in economic activities. As thema in mea ns of go vernment macro-control, tax p lays a very important ro le inpromoting the deve lopment o f s ma ll and medium-sized enterprises. This artic lechooses the tax collectio n and manage me nt proble ms of sma ll and medium-sizedenterprises in Liaoyuan c ity o f J ilin Province as an exa mple. Study and discuss onmeasures of tax co llectio n and mana ge ment to promote the develop ment o f s ma ll andmed ium-sized enterprises.This artic le firstly ta lks about the basic concept of the s ma ll and medium-sizedenterprise and defining the concept of tax collection and manage me nt, and relatedtheory of tax co llectio n and manage me nt as well. Secondly, introduce the taxcollectio n and mana ge ment of s ma ll and medium-sized enterprises in Liao yua n City.Third ly, a nalys is the problem of the deve lopme nt of s ma ll a nd med ium-sizedenterprises in Liaoyuan City by some index of tax collection and ma nage ment, fo undthe reason. Finally, provide some useful suggestio ns to help the developme nt of s ma lland medium-sized enterprises of the econo mic transformation of Resource-based City.