Research On The Fiscal And Taxation Policies To Promote The Development Of Small Micro Enterprise

In recent years, the concept of small micro enterprises gradually separated from SMEs,in the development of social economy, small and micro enterprises in the promotion of employment, to maintain economic growth, promote innovation and technology has its unique role.As developing countries with economies in transition, China is to maintain stable economic growth, accelerate the transformation of development mode crucial period, the role of small and micro enterprises in the national economy activity is even more important. But at this stage, small and micro enterprises are facing difficulties and challenges in the process of production and management, especially tax issues, financing problems and instability in the international and domestic markets. Industrial development is rooted in the rich and healthy enterprise ecosystem, like a vast forest, both towering trees, clumps of bushes there, as well as vines Zade, constitute a vibrant biomes."Small is beautiful", how many policy support our small and micro enterprises? Whether the existing fiscal and taxation support policies promote the development of small and micro enterprises? These issues deserve our in-depth studying.This paper uses a combination of theoretical and practical research methods. First, introduced the definition of small and micro enterprises standards, fiscal and taxation policy and the need to support the theoretical basis for the development of small and micro enterprises; Then introduced the development of small and micro enterprises, China’s current support small and micro basis of empirical research methods. And then visited Hunan Province’s small and micro enterprises, and organize the survey questionnaire recovery, based on the basic situation and characteristics of small and micro businesses throughout the analysis on the use of impact factor analysis method to establish the index system for fiscal policies to support the development of small and micro enterprises correlation analysis; Learn from developed countries to support small and micro enterprise development and taxation policy experience, and summarizes the foreign policy experience and taxation Implications for China; Finally, to make recommendations to improve the promotion of small and micro enterprise development and taxation policy system.