A Study Of The Tax Preferential Policies Of The Small And Micro Enterprises

With the continuous development of China’s socialist market economy,the role of small and micro enterprises have become increasingly prominent,it becomes an important support to promote sustainable economic development,promote the upgrading of industrial structure,provide jobs and maintain social stability.The small and micro enterprises make a great contribution to national development and social harmony.However,due to the limitations of their own conditions,compaired with large enterprises,small and micro enterprises is absolutely vulnerable position in the financial,material and human.This is the reason of small and micro enterprises less competitive in the market competition. Small and micro enterprises is easy to annexation of large enterprises or out of business without national support,resulting in excessive concentration of social capital,lack of energy market as a whole.Small and micro enterprises in China have exposed some deep-seated problems in the process of developing,such as technological backwardness,low labor productivity,weak market competitiveness,financing channels,vulnerable to economic fluctuations.These problems bring different levels of obstacles to the sustainable development of small and micro enterprises.How to defuse the risk of the survival of small and micro enterprises,exploit its competitive advantage for evolution and upgrading of the industry value chain and learn from international experiences in the implementation of targeted tax policy to support small and micro enterprises out,is an important subject in front of us,which is worthy of our careful study.At present,the domestic tax policy to promote small and micro enterprises have remained mostly in the single tax analysis.Most of the analysis is to put forward opinions and suggestions on the design of taxes,and less of the analysis of the implementation,the implementation of preferential taxes and management initiatives.Although our country has issueda series of preferential tax policies,but if these policies really benefit Small and micro businesses are need to be tested,The study noted that the micro tax preferential policies for enterprises are in the "Vacant" state, In order to solve the tax policy problem,we also need to continue to strengthen the Small and micro businesses research and strengthen the preferential tax policy execution.This article make a analysis of Small and micro businesses about the Langzhong, Through the study of the practice example we can know the realistic meaning of the preferential measures of taxations.we can learn from the domestics to make our taxation more useful.