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

From the current economic situation, small and micro enterprises in the proportion of total business has continued to increase, but its role has become increasingly important. Small and micro enterprises function is reflected in many aspects, such as the optimization of industrial structure, promote social employment, to achieve social harmony and stability development. Despite the obvious, but there is the development of small and micro enterprises is not perfect, it is a market economy vulnerable than large enterprises, small and micro enterprise market space is small, the survival time is shorter, and the possibility of annexation of more great. The reason is social capital, especially the advantages of capital are concentrated in large enterprises, small and micro enterprises few resources to get.The current tax policy issues of small and micro enterprises Chinese scholars studied, basically from one tax to start discussion, research has focused on tax planning, and planning for, such as after the implementation and management of the lack of attention, and thus the resulting conclusions are often only stay at the level of the tax system, but does not go into the legislative and collection management levels, the lack of systematic study of tax policy. On the small and micro enterprises will Xiaoyi City as a research examples, summarize the theoretical results and the small and micro enterprises related concepts and scholars, describes the growth of small and micro enterprises, the lack of development of the constraining factors and current tax policy to discuss and summarize the best practices of other countries in terms of tax policy for small and micro enterprises, small and micro enterprises in China which interpret the external environment in order to develop truly support to small and micro enterprises in the role of tax policy.Our small and micro enterprises are shorter survival time, can not achieve sustainable development, it is difficult to scale, because small businesses are not advanced enough to master the technology, production efficiency is slow, and thus the overall strength is not strong, but they could not be sufficient development funds, once the economic crisis, small and micro enterprises bear the brunt of the impact. Small and micro enterprises should have a thorough understanding of the living environment leverages the flexibility to small and micro enterprises in market competition, the advantages of easy operation, and optimization of the industrial value chain, from other countries to be able to absorb the tax policy practice in small and micro enterprises in the experience in order to provide more outside help for small and micro enterprise development.