LH Company Preferential Tax Policy Analysis

In order to support the development of small micro enterprises in recent years,countries have launched many preferential policies to small micro enterprise development under the social people from all walks of life’s attention.China is a populous country, with the progress of science and technology, the demographic dividend gradually disappear, more companies began to the operation of the machine instead of human, which leads to a sharp drop in the rate of employment, small micro enterprises in promoting employment, etc, but it can play a role.However the development of small micro enterprise faced with many difficulties, especially in the current economic crisis at home and abroad of growing situation, the development of small micro enterprise is struggling, bank lending standards and complicated approval process, caused the small micro enterprise financing difficulties;In most small business owners is a person, can’t be professional in various aspects, there may be operational and financial risks, combined with production material purchase short of big companies such as size, does not enjoy certain preferential, also led to the relative costs rise.In the face of these difficulties, the government introduced in multiple areas relevant supporting policies to help them survive.This article selected a specific small micro enterprise LH company as the research object, by gathering the financial data of recent years, the statistics in recent years, the tax situation, using comparative analysis method to study the effect of the preferential policies of the specific, including internal comparison between different years, the company external industry comparison of different enterprises.Through the comparison of various aspects found the problem, and puts forward some perfect Suggestions for policy makers, and earnestly solve the difficulties faced by small micro enterprises, promote the development of better and fasterIn this paper, the research mainly covers the following aspects:the content of the first outlined in this paper, we study the background and significance, research ideas and methods as well as the paper innovation and deficiencies.;Then introduce LH company area small micro enterprise development situation of background introduction, LH, LH company tax position of the company as a whole;The third part analyzes the preferential tax policies for small micro enterprise LH corporate tax burden,on the one hand, introduce specific tax preferential tax policies, on the other hand analyzes LH enterprise’s tax changes, and compared with other enterprise LH corporate tax burden, including VAT tax, enterprise income tax tax burden, etc.The fourth part,based on the analysis of LH, the changes in the tax burden, to evaluate the efficacy of the small micro enterprises preferential tax policies, through overall analysis and put forward improvement Suggestions for China’s national conditions,through the study of this article can be found that the current preferential tax policy has deficiencies in many aspects,such as policy differences didn’t put the industry the account, but a unified tax incentives, so that a new unfair;And on the design of the threshold, there are two inconsistent decision criteria, there is a blank interval, make in the range of small micro enterprise is unable to enjoy the country give preferential, so as to create new unfair, is not conducive to the balanced development of social economy.