Study On Tax Policy To Promote The Development Of Small And Micro Businesses

Small and micro enterprises performance very actively in the market economy, not only to settle our employment problems, technological innovation and technical updates,more to play an important role in the economic growth and social development of our country. Small and micro enterprises has an important strategic position in the market economy. In order to promote the rapid development of small and micro enterprises, China has successively promulgated a number of tax policy and achieved certain effect. Study on promoting the development of Small and micro businesses tax policy, on the one hand, can promote the development of Small and micro businesses, the activation of the appropriate scale of Small and micro businesses, enhance the overall economic strength; expand Small and micro businesses, strengthen the professional refined division of labor cooperation; to perfect the market economy system. The development of Small and micro businesses, can provide a large number of employment opportunities, especially for relatively low jobs, to solve the social problem of employment. On the other hand can improve our tax system, optimize the tax system, in order to give full play to the tax economic regulation function, to correctly guide the direction of economic development, adjusting the economic structure, promote the stability and development of the market economy.However, the development of Small and micro businesses in addition to its own constraints, rising costs, raising the cost of financing, lack of human resources and other issues such as production, the current tax policy on Small and micro businesses still exist the following problems: the lack of tax policy system and criterion, Small and micro businesses such as the heavy tax burden, involving taxes and many the actual tax burden, tax preferential policies and the lack of strength is not high, for example, rarely for solve financing difficulties of tax policy, and related tax collection and services are still lacking, these problems were detrimental to the rapid development of small and micro enterprises.Therefore, this paper first through the definition of small and micro enterprises of small and micro enterprises occupy an important position in the economic development of our country, the tax policy on small and micro enterprises combed our country promulgated recently, then taking Anhui Province as an example to analyze the influence of the current tax policy on the development of small and micro enterprises caused by it exists, tax policy shortcomings and defects, and combined with the characteristics of small and micro enterprises and requirements, refer to the experience of developed countries, the development of small and micro enterprises from perfecting tax system, perfecting the preferential tax policies for small and micro enterprises, including small and micro enterprises to reduce the tax burden and tax preferential policies to further promote the development of small and micro enterprises, and further improve and promote the development of small and micro enterprises tax policy aspects of the optimization of tax administration measures for small and micro enterprises such as the reform of tax administration, regulate small micro enterprise tax option and broaden the financing channels to solve. Through the research to promote the development of small and micro enterprises in tax policy, in order to reduce the factors restricting the development of small and micro enterprises, and further improve China’s tax system.