A Study On Small Micro Enterprise Tax Burden

Small micro enterprise is an important part of the main body of socialist market economy, is the “blood capillary of the national economy”, it plays an important role in booming market, providing employment and improving people’s livelihood and maintaining social stabilization, becoming from“made in China” to“created in China”. Small micro enterprises as an important driving force of national economy development, its development has attracted much attention in recent years, especially since 2008,the outbreak of the financial crisis of the development of small and medium-sized enterprises in our country, the survival of small micro enterprises has brought the serious test. At the same time, Chairman Xi, general secretary in 2014 in national comprehensive economic development under the background of "new normal", small micro enterprise with its unique characteristics and development prospect of survival won the attention of the relevant state departments again, small micro enterprise has certainly become the key areas and weak links of current releasing reform dividend and stimulating economic development. However, affected by the current domestic and international environment, rising labor costs, raw material prices and small micro enterprise tax burden is overweight, these factors all restrict the economic development of small enterprises. So think highly of the development of small micro enterprise of the state council, and continuously in recent years introduced relevant policies to support the development of small enterprises.This paper is based on the theory of tax law, tax policy and tax planning professional knowledge, in-depth analysis of the TYGX, small micro enterprise development present situation and the tax burden.As is known to all, the quality of an enterprise tax burden determines the amount of corporate profits, small micro enterprises play an important role in the economic development, its development and earnings is not only related to personal, an operator is also related to the contribution rate of the country’s GDP.Papers from TYGX, current situation of the development of small industrial enterprises, with case analysis of small industrial enterprises the main tax under the tax policy of current tax burden, include value added tax, enterprise income tax, land use tax, etc.We are not hard to find, existing national tax policy and tax incentives for small micro enterprise doesn’t cover most of the small industrial enterprises, in fact, only a small part of the enterprises enjoy the preferential policies, and breaks also is not very big, small micro enterprises in all kinds of taxes are still in the high level, the survival and development face a great test. This paper explored the TYGX of small industrial enterprises and the development and the cause of this phenomenon, and draw lessons from foreign advanced experience of development of small micro enterprise, the benign development of TYGX small industrial enterprises planning Suggestions are put forward.