Research On Structural Tax Reduction Policy Of Supporting The Development Of Small And Medium Enterprises

After30years of development, China’s small and medium-sized enterprise hasbecome an important part in the national economic activity. They provide more andmore jobs to the whole society and create in most of the gross domestic product. Withthe continued deterioration of the international economic environment, the domesticeconomic development momentum is reduced, small and medium-sized enterprisesface the fierce competition home and abroad. In the long process of development,small and medium enterprises always face the difficulty of financing.The structural tax reduction policy is to solve the plight of small and mediumsized enterprises in China, an important measure to promote the development of smalland medium sized enterprises. Firstly, this paper analyzes the meaning andcharacteristics of structural tax reduction, expounds the necessity of implementing thepolicy of structural tax in our country. Secondly the paper discusses the problems withthe development present situation and the development of China’s small andmedium-sized enterprises and describes the contents and existent problems of taxincentives, and then we illustrate the significance of structural tax induction for smalland medium-sized enterprises. Finish, the paper carry out three principles of structuraltax cuts for the guarantee of the sustainable and healthy development of China’s smalland medium-sized enterprise which include reasonable limits of small and mediumenterprises, the principle of tax neutrality and regulation, the fundamental of taxadjusting moderation. We develop many detailed structural tax reduction measures forChina’s small and medium-sized enterprises such as the adjustments of businessincome taxes and value-added tax policy, etc. At last, the paper suggests the guaranteemeasures for the structural tax induction which will be carried out by the government departments and the small and medium-sized enterprises. It has certain referencesignificance on the formulation of preferential tax policies for small andmedium-sized enterprises of our country and the implementation.