The Research On The Implementation Of The Small Profit Enterprise Income Tax Preferential Policy In Wenxian Country

Small low profit enterprises refers to the self employment mode(including not paid their family employees) or directly engaged in self-employed small and medium sized enterprises. In China’s current enterprise scale, small-scale enterprises occupy the vast majority of. A small low profit enterprises because of its wide distribution, to promote the whole development of the national economy, stimulating social employment, encourage and support social entrepreneurship, active market economy, promoting China’s industrial development and other aspects play an important role, on the other hand, small-scale enterprises in the local economic development especially in county area area, play a decisive role. To support the development of the enterprise, the country from the political system, tax system, tax incentives and other aspects are given preferential policies. At the same time, with the change and development of market economy, to better adapt to the development situation of enterprises and encourage its development, the state for small and medium-sized enterprises, especially small-scale enterprises enjoy income tax preferential policies according to changes in the economic situation in real time to adjust.With the implementation of the State Administration of Taxation issued in 2014 April "the State Administration of Taxation on expanding small profit halved levy enterprise income tax issues related to the scope of the notice", provided by Henan State Taxation Bureau of Wenxian County Province Based on the data, using qualitative and quantitative analysis method, the effects of tax preference policy relates to the the announcement in 2014 third, the fourth quarter of the enterprise income tax prepayment of tax analysis, to explore the implementation of small low profit enterprises in Wenxian County area of Henan Province, income tax preferential policies, preferential tax policy adjustment were compared and analyzed before and after the adjustment of county economic development, enterprise income tax, and small and medium-sized enterprise development. Through the study found that the expansion of the scope of the implementation of preferential tax policies for the enterprise to enjoy more preferential treatment, the tax reduction, reflected in the amount of tax, tax breaks enjoy edin creased significantly, and promote the development of small low profit enterprises, but Small and micro businesses to increase the number of little change. At the same time, based on the full investigation, analysis found in the implementation of preferential tax policies in the process of policy implementation and the actual business issue tracking service is not in place, the tax staff continued disjointed phenomenon itself is not in place, the tax policy on under standing the policy propaganda is not enough, a single channel, the implementation of the policy. To solve these problems, respectively, the corresponding countermeasures are put forward from the angle of the tax preferential policy. The implementation of the first time and the first hand data of preferential policies, for better implementation of the preferential tax policy to provide reference.