The Case Study Of The Preferential Tax Policies To Medium And Small-sized Enterprises In Gulang County Of Gansu

SMEs has increasingly become a new force of modern economy, this thought has been accepted by most of countries though the world.On the road of Economic growth, states are paying more attention to The survival and growth of SMEs,even has already produced a number of beneficial exploration in the process of pushing their SMEs` progress. In the case of SMEs making more important contributions to the growth of our country economic, our government gradually attaches more importance to SMEs, what is more, In order to boost the advance of SMEs, our government also implements some measures to promote among them. In the economic sphere, most significant means lie in the introduction of many of the tax incentives and relevant tax encouragement policy, in this way our government strives to give aid to SMEs. The related tax incentives partially improve the survival and development state of SMEs, and help them to remove the difficulty and anxiety in a great extent. However, China’s current development level is not high enough, and the whole social productivity is not developed enough, even can’t provide the most ideal soil for the growth of SMEs.So the current situation is pretty complex, the contents of the preferential tax policies and the specific collection and management work is not enough. Generally speaking, the preferential tax policies currently being implemented, in the terms of policy Specific provisions, haven`t fully taken into account the various regions of the differences and differences in a variety of industries, what is more, in the terms of The intensity of policy aid is still a little weaker. furthermore,there are still some problems In the specific process of the supervision and management of the tax work,above all the negative factors gradually become the development bottleneck of SMEs,which will restrict the further development of SMEs in our state to some degree. To make a long story short, in order to clear the hurdles and hold-backs of SMEs, our government has no option but to break through these bottlenecks problems.This paper makes fully use of intestine and oversea relevant theories about the development of medium and small-sized enterprises and tax theories, Besides,combines with the current development conditions of domestic society and economic in our country to deeply parse the great sense and necessity of speeding up SMEs` development for our great socialist. Based on the above theory preparations, the paper introduces the case about the implementation conditions on Tax incentives policies and measures aiming at SMEs of Gulang County in Gansu. Furthermore, the author profoundly parses the achievement so far and the existing problems about these tax measures and policies. Then inferring from the typical case of Gluing County, find out present these Restricting factors lying in tax measures and policies,even in the whole process of tax work about medium and small-sized enterprises. Finally, this paper starting from the actual, takes full advantage of oversea advanced and ample relevant experience, and from the dimension of tax policy,government and enterprises, Purposefully put forward some efficient proposals by which our government can figure out these problems lying in preferential tax policies,even in relevant tax collection and management work. Besides, these proposals apply to Gulang County, even throughout our country.All in all, I hope this study can be benefit for the development and progress of medium and small-sized enterprises in our country.