A Study Of SME Tax Collection In Gaoyang County

Small-medium micro enterprises（SME）are an important part of the national economyand social development, an important force is the economic development of the new force,Development is an important foundation to maintain stable and rapid economic developmentis a major strategic task of the people’s livelihood and social stability. In employment,technological innovation, mitigate the shock of the economic cycle plays an important role ofSME and large enterprises to become a national economic development express twoindispensable wheels. Given the special status of SME in the economic and socialdevelopment and their own characteristics, the world generally attach great importance to thesurvival and development of SME, corresponding to develop a variety of supportive policiesneed to adapt to different periods, and in a number of supportpolicy, especially tax policy ismost prominent. To some extent, the status of the tax administration for small and mediummicro enterprises can be a direct reflection of the quality and level of the basic managementof the tax department of a grass-roots. Strengthen and improve SME tax management, notonly can effectively block the loss of tax revenue, strengthen the management of the tax base,but also promote SME to strengthen management, the positive interaction of the tax revenuegrowth and enterprise development. The article is mainly for survival of difficulties facingChina’s current SME, starting from the area of tax policy, learn from the advanced experienceof the Western developed countries, tax policies to support SME development to explore ourcountry at this stage. Tax collection as the primary means of government macro-control, playsa very important role in the promotion of SME development process. The Gaoyang SME taxcollection issues, for example, to explore ways of promoting SME development tax collectionproblem.Firstly, mainly expounded the basic concepts of SME tax collection and analysis of therole of SME in national economic development, an overview of the functions, scope andimpact factors of SME tax collection, discusses tax policy on SME of corporate human,financial, material and other resources aspects, then discusses the theoretical basis for thepromotion of SME development from the point of view of taxation principles, and promotethe development of SME at home and abroad of the tax policy, found in commonin order tobe a reference and inspiration. Second, the existing problems in the tax collection in the theGaoyang SME development, in-depth analysis of the root causes of these problems, find out the reason for the healthy growth for of Gaoyang SME can learn from recommend. Then putforward policy recommendations to improve the tax collection system of SME in China.Finally, research findings and policy recommendations. The conclusion is: SME is animportant part of the national economy is the driving force of sustainable economicdevelopment is an important foundation of the real economy, in order to promote thedevelopment of SME, to establish the correct tax collection and management thinking, asound tax system, the establishment of applicable to SME tax collection mode.