Research On Preferential Tax Policies For Small And Micro Enterprises Under Economic New Normality

The small and micro Business are important strength for national economy andsocial development, and they play an important role in promoting employment，improving people’s livelihood and technological innovation. Currently, the smalland micro Business were confronted with many difficulties such as financingdifficulty, employment difficulty, and heavy tax burden; in order to alleviate the taxburden of small and micro Business, China has issued multiple preferential taxpolicies for small and micro Business; however, due to short time limit of thosepolicies, it is adverse to long-term development of small and micro Business.Therefore, it is very urgent to create a good development environment for small andmicro Business under Economic new normality. On the basis of borrowing ideasfrom foreign advanced experience in preferential tax policies for small and microBusiness, this paper systematically analyzes the implementation status of preferentialtax policies for small and micro Business in China as well as existing problems, andthen proposes perfect advices for the purpose of alleviating the tax burden of smalland micro Business and promoting the healthy development of Chinese small andmicro Business.The paper is totally divided into5parts, Except for conclusion:The1stpart is the introduction which explains background of topic selection,research significance, research status at home and abroad, research content, andresearch thought.The2ndpart is the basic theory of tax preference for small and micro Business.It summarizes types and features of small and micro Business, and basic connotationand ways of tax preference, and explains the functional mechanism of taxpreference. The3rdpart is the reference to foreign experience in implementing taxpreference for small and micro Business. It explains the management and taxpreference policies of foreign developed countries and developing countries forsmall and micro Business, and summarizes development experience.The4thpart is the implementation status of tax preference for Chinese small andmicro Business. It analyzes the implementation status of preferential tax policies forsmall and micro Business in China as well as existing basic problems.The5thpart is the suggestions for perfecting Chinese preferential tax policies. Itproposes the basic principle of perfecting preferential tax policies, and also proposesthe suggestions and countermeasures for perfecting tax preference from perspectiveof tax collection and management, tax reform, and tax legislation.