Research On Tax Policies To Promote The Development Of Small And Micro Businesses

In the market economic system of our country, small and micro enterprises are the most active parts in the market. They play an important role in promoting employment, income, economic growth, and technological innovation. But because of the special economic environment at this stage, small and micro enterprises are facing financing difficulties, the heavy tax burden, transformation difficulties and many other issues. To help small and micro enterprises get out of the woods and get better developments, our state has adopted a number of policies. Tax incentives is one of the important part.The second part is theoretical analysis of the tax to promote the development of small and micro enterprises. Start with the development process of our small and micro enterprises.A series of data indicate that small and micro enterprises play an irreplaceable role in China’s national economy. It analyzes the promote mechanism from the following four parts:encouraging the founderment, financing, innovation and regulating the development of small and micro enterprises.The third part is the tax policies which promote the small and micro enterprises and effects evaluation. Firstly, combing the comprehensive tax incentives.And then according to the data provided by Revenue Department of Jining City, analyzes the positive effect of preferential policies for small and micro enterprise development and inadequacies. The third part is the core section of this paper.Part IV combed the abroad tax policies to promote the development of small and micro enterprises. On this basis, summarizes the development of small and micro enterprises tax policy reference and inspiration.The fifth part presents to improve the tax policies. Firstly, it proposes that tax policies should follow the statutory tax incentives, tax fairness, industry-oriented and to facilitate the collection and management principles.Then puts forward specific recommendations according to the actual situation.