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

For the reform and opening up of China, small and micro enterprises mushrooming ever since, have became important parts of the national economy, and laid a solid foundation for the society with their stable developments. In recent years, the small and micro enterprises play an irreplaceable role in increasing employments, creating wealth and promoting tax developments of the state. Especially since the 18 th National Congress of the Communist Party of China, small and micro enterprises develop rapidly and play more important role in social and economic developments. However, because of the influence of the financial crisis at home and abroad, small and micro enterprises, due to their weak capacity to resist risk, are facing a severe test in their long-term development.This article mainly analyzes the small and micro enterprises’ present development situation, their tax burden and causes of overweight tax burden. Besides, it will give exemplification of small and micro enterprises of Tong Lu county about fiscal and tax policies as well as inadequacy. Also it will put forward reasonable suggestions of fiscal and tax policies on small and micro enterprises’ development.This paper mainly involves six parts: the first part is the introduction, which introduces the background and significance of this research, the main content and thinking, research methods and innovations. The second part discusses the theory of fiscal policy and administration, including public finance theory, the theory of public administration, business management theory. The third part is the analysis of fiscal and tax policy to promote the development of small and micro enterprises in Tong Lu, and giving the existing problems according to the actual situation. The fourth part is the case of "Tian He company", with the analysis of the impact of fiscal policy and tax policy on the company. The fifth part is the fiscal and tax policy recommendations to promote the development of small enterprises, combining with past experiences. The six part is the conclusion and prospect.