Research On The System Of Tax Preference To China’s SMEs

Along with our country instead of Japan after the world’s second largest economy, the status of our country’s small and medium-sized enterprises in the national economy increasingly significant. But after the financial crisis and financial crisis era, our country small and medium-sized enterprise’s survival and development face many test, to explore the problems of small and medium-sized enterprises has important practical value and time value.The nature of the problem of small and medium-sized enterprises in our country is:small and medium-sized enterprise has the irreplaceable status and important role, but it’s in the cruel market competition in the weak position of natural. The role of small and medium enterprises in our country are:to promote the national economy and the local economic sustainable and healthy growth, and promote social employment, promoting socialization production and promote technological progress, promote the transformation of economic structure, etc; And its disadvantages are: small scale, poor management level, backward technology, low market share, the policy environment and tax burden is overweight, poor financing environment. It is because the small and medium-sized enterprises have a vital role in economic and social characteristics but are at a weak position, the enterprise behavior of the development of small and medium-sized enterprises is far from simple, it should occupy the government macro view of the marked position.The government from the basic education, environmental improvement and policy aspects of optimization, the construction of the rule of law, to promote the development of small and medium-sized enterprises play an irreplaceable role.This effect is through the government formulate all kinds of macro policy and implementation, which USES the most widespread, the most direct and effective is undoubtedly tax breaks.Not only show the tax preferential way is almost adopted by most countries in the world, but because of other measures implemented, all in varying degrees by tax incentives are needed to achieve its effect. Preferential tax has become the core content of a country to promote the development of small and medium-sized enterprises.Justification on the small and medium-sized enterprises preferential tax laws are two:first, relative to large enterprises of small and medium-sized enterprises have higher taxes ability, small and medium-sized enterprises in jurisprudential object can be used as the application of the right to life; Second, from a constitutional perspective, now that you have to give up the negative role of free nations, and adopt the positive role of the welfare state, so must to reach the purpose of the welfare state a variety of tools. Such as the constitution requires countries should develop economy in our country, and promote social justice, improve the quality of the national culture, the tax can achieve the above purpose, abandoned in the then there is no reason.Is the effective practice of solving the contradiction between small and medium-sized enterprises preferential tax system. Small and medium-sized enterprises as the object of tax incentives to support has its economics foundation, constitutional basis, tax law foundation and practice basis.Through to our country current tax incentives for small and medium-sized enterprise system comb, found some shortcomings:its existence subject definition, tax legal doctrine not thoroughly implement, single tax incentives, industry orientation is unknown, management problems, etc. Comb gathered outside of small and medium-sized enterprises preferential tax regulations, reasonable practice of other country, help to improve the system of our country small and medium-sized enterprises preferential taxation. To develop the small and medium-sized enterprises preferential tax laws, further enrich the preferential tax measures, increase tax preferential tax involved, will be many specific about small and medium-sized enterprises preferential tax measures according to the small and medium-sized enterprise growth stages classified, systematic, logical, to further improve tax collection and administration measures.Consummates our country small and medium-sized enterprises preferential taxation, to promote the healthy development of small and medium-sized enterprises, improve the quality and efficiency of the development of national economy, to realize the great "China dream", and has far-reaching significance. Therefore, in this paper, from the Angle of tax law, tax incentives to promote the development of small and medium-sized enterprises system are discussed.