A Study On Small Micro Enterprise Tax Burden Based On The Research Report Of Jingzhou City

Although small and micro enterprises is on the grass-root level of national economy, it plays an important role on the market-oriented economy. According to the recent data from NDRC, the final products and service value of small and micro enterprises are on the rate of 60% percentage of GDP. and on 50% percentage of national total tax revenue. Therefore, small and micro enterprises are the main power of the development of real economy. However, they have been facing the sever challenges because of the limits of small scales, small capital, bad capital-raising ability and bad risk resistance capacity and facing the high tax revenue. Starting from 2011, the government attaches importance to small and micro enterprises and promulgates some policies to support them. On February,2015, the State Council make a decision to reduce the corporate income tax by half and the State Administration of Taxation promulgates "Ten Policies" to practice the preferential policies about tax revenue. In a word, the tax burden of small and micro enterprises has been put on agenda.As to the problem of tax burden, scholars put large and medium enterprises as research subject, and pay more attention to discuss tax burden level by adopting some indexes to point to the condition of tax burden and propose some questions and suggestions. In addition, some scholars make empirical analysis by adopting some economy indexes which influence tax burden level and some indexes which measure tax burden level to get some statistics or utilizing relativity principle to measure reasonable tax burden level. We know that the research of tax burden of small and micro enterprises is not valued no matter at home or abroad. But it is necessary to do it because they play an important role on the stage of national economy.The thesis is on the basis of tax burden of small and micro enterprises in Jingzhou to research their living condition. Jingzhou. as a famous historical city, is a key link to realize the development of middle parts and Yangtze river economic zone. There are many small and micro enterprises here and the tax burden research can promote their development and spur economic growth in Jingzhou. then to make contribution to the whole rise of national economy. Therefore, there are some theoretical and practical significance in the thesis.The thesis is on the principle of "problem-finding, problem-analyzing and problem-solving" and on the condition of tax burden of small and micro enterprises in Jingzhou to analyze the problems. Firstly, the thesis is on the basis of the condition of the development and tax burden of small and micro enterprises in our country, then to introduce the topic and its theoretical and practical significance. Secondly, the thesis classifies and previews the relative research literature by adopting tax burden index, tax burden level index and tax burden measurement, then to make empirical analysis after introducing some relative theoretical basis of tax burden. Thirdly, the thesis gets the real data from tax authority and small and micro enterprises by making questionnaire, and then making data processing to construct and calculate tax burden level index. Fourthly, after introducing the marketing condition of the small and micro enterprises in Jingzhou, the thesis analyzes the condition of tax burden and compares it with the relative indexes of large and medium enterprises. Fifthly, the thesis utilizes the data to analyze non-tax burden of small and micro enterprises and the preferential policies they enjoyed to reveal their real tax burden and to make suggestions to the problems which exist in the condition.The thesis is divided into seven parts. On the first part, it introduces the research background and significance, summarizes domestic and foreign research achievements from tax burden indexes, tax burden level and tax burden calculation and then expounds research content, methods and innovation points. On the second part, it describes the contents and traits of small and micro enterprises and its effect on economy development, and then describes the content of tax burden, lists the computational formula and analyzes the influence factors. On the third part, it introduces the basic information of questionnaire design, samples, profits of small and micro enterprises, cost and profits index, and analyzes the problems of marketing development faced by small and micro enterprises in Jingzhou. On the fourth part, it makes statistics analysis of tax burden level of small and micro enterprises, compares the results with large and media enterprises and then analyzes non-tax burden condition and tax revenue preferential privilege they enjoyed. On the fifth part, it finds some problems existed in small and micro enterprises in Jingzhou on the aspect of tax burden. On the sixth part, it promotes some reasonable suggestions aimed at the problems. On the seven part, it is a passage that make a whole summary of the thesis.According to the research, the tax burden level of small and micro enterprises in Jingzhou, which is not high and it is lower than large and media enterprises, still have some problems. They are as follows:Firstly, the marketing condition is not perfect and the tax-burden-undertaking ability is bad. Secondly, tax declaration and tax payment plan have the space to decrease. Thirdly, tax preferential policies need to be deepened and practiced. Fourthly, the effect of burden reduction need to be enhanced. Fifthly, the rate of non-tax burden need to be decreased. Sixth, tax collection and tax service need to be completed.Aiming to the problems existed in the small and micro enterprises, the thesis proposes some reasonable suggestions. First, to enhance tax-burden-undertaking ability; second, to carry out taxation agent system; third, to complete tax revenue preferential policy system of small and micro enterprises; fourth, to complete the reform program of "transformation from business tax to value added tax"; fifth, to decrease the non-tax burden of small and micro enterprises; sixth, to normalize tax collection and intensify tax service.