Small Micro Enterprise Tax Burden Research

Small micro enterprises has become the main force of economic development, the government is becoming more and more attention to the development of small micro enterprise,.Small micro enterprise in the process of development face problems such as heavy tax burden, can lead to the development of small enterprises.Therefore, the tax authorities must change some tax rates, actively guide the preferential tax policy;Must establish and perfect the preferential tax policy and reduce tax rate;Must establish an effective for small micro enterprise tax service system, to ensure that the small micro enterprises to reduce the tax burden.In shenyang, this article selects MY small micro enterprises as an example, using the research methods of literature study, analysis of the problems in MY small micro enterprise tax burden, the author on the related theory and literature at home and abroad for small micro enterprise tax burden after read and think about the writing of this article, Suggestions to consummate the small micro enterprises preferential tax policies, to solve the problem of small micro tax load, in order to reduce the cost of small micro enterprise, can have more money for development.If small micro enterprise tax burden to reduce the enterprise cost of capital down, small micro enterprise can get full development, the development of small micro enterprises will promote the rapid development of China’s economy as a whole, in order to realize the corresponding contributions to the "China dream".This article is divided into five parts. The first part is an introduction of the background and introduced topics topics of significance, a brief analysis of the research methods of this article, this article innovation and deficiencies. The second part explains the concepts of small and micro enterprises and the tax burden, including the concept and the concept of the tax burden on small and micro enterprises, the two concepts of small businesses related to tax administration, namely, small and micro enterprises and small low-profit enterprises. The third part Shenyang MY small and micro enterprises as an example. MY BASIC discusses small micro-enterprise, small businesses need to analyze what taxes to pay, by comparing small and micro enterprises to analyze the presence of the tax burden. The fourth part analysis of small micro-enterprise tax burden reasons. On the one hand MY own reasons small and micro enterprises, including small and micro enterprises lack MY tax planning capability, small and micro enterprises lack of technological innovation behind the reach of high-tech enterprises. On the other hand is a small micro-enterprise policies imperfect, including the tax burden, preferential effect is not obvious, finds harsh conditions, different standards, the tax department for small and micro enterprises preferential propaganda is not enough, the proportion of turnover tax too high, small micro-enterprise project many taxes. The fifth part describes alleviate the tax burden small businesses and put forward some reasonable suggestions. From inside the enterprise itself to solve the problems and improve their own tax planning capabilities, enhance their technological level and innovation; improve the tax policy support, including improving preferential VAT, corporate income tax increase efforts to consolidate and streamline a variety of small taxes and improve the small and micro enterprise tax system, strengthening tax incentives publicity.