Study On The Impact Of Preferential Tax Policies For Small Micro Enterprise Benefits

In recent years, the role of the market in the allocation of resources by the government continues to strengthen. Small micro enterprise become important micro main body in market economy, its role in promoting economic development gradually revealed, so it is under the government’s high attention. In market competition, because of the restriction of its own and external environment, small micro enterprise is in a vulnerable position compared with large and medium-sized enterprises. Especially in recent years, the development of small micro enterprises entered the bottleneck period. Insufficient financing channels, and poor ability to resist risk problems gradually exposed. In order to support the small micro enterprise sustainable and healthy development in our country, make it smooth through the bottleneck period, many government departments issued a number of policies and measures. In the policy which support ing the development of small micro enterprise, the preferential tax policy receive attention from all walks of life.It is an important research topic in front of scholars is to find the effective measures to dissolve the small micro enterprise survival risk, make small micro enterprise through the difficult, give full play to the advantages of small micro enterprises, try to avoid its disadvantages, eventually be able to realize the evolution of the industry value chain upgrade.This article is used the literature analysis, comparative analysis and empirical research method to study the preferential tax policy on how to better promote the healthy development of small enterprises in our country. First, carefully combing the basic theory of small micro enterprises and their development and the preferential tax policies which can support the development of small micro enterprises. By reading a large number of documents, access to all kinds of tax laws and regulations, development report data, combined with current situation of the development of small enterprises in our country, analysis of causes of trouble, and sums up the current small micro enterprise benefit under the preferential tax policies. Through the analysis of the theory of preferential tax policies, clear government revenues through support means to achieve the purpose of promoting the balanced development. In this paper, in the process of concrete analysis through longitudinal comparison of different tax preferential policy period the change of the small micro enterprise tax burden, horizontal comparative analysis of the small micro enterprise tax policy impact on the tax burden of different industry, analyzed the specific effect on the implementation of preferential policies.Comparing the preferential tax policy of our country and abroad, According to the specific situation in our country, put forward to promote the development of small enterprises in our country tax support policy recommendations.In this article, through analysis the development present situation and the pay of value-added tax, enterprise income tax of the Q county small micro enterprise, it is concluded that the local characteristics and difficulties faced by small micro enterprise development.Through ctais system in China and other system collecting the basic information of enterprises and tax in 2013, 2014 and 2013 data, Statistical pay corporate tax,then transverse compare the situation of small micro enterprise benefit in different industries, the longitudinal comparison of different years of small micro enterprise benefit, combining enterprise financial indicators of net assets yield, growth opportunities to build regression model analysis the effect of preferential tax policies.Finally, analysis from the aspect of the as foreign small micro enterprise tax policies to support the small micro enterprise’s Angle, combined with the current preferential tax policies and small micro enterprise development present situation, it is concluded that can draw lessons from aspects of learning. From the policy, the tax department and the enterprise itself obtained measures of perfecting our country’s small micro enterprises preferential tax policies, to promote our country’s small micro enterprise growth can provide the reference suggestion.