Study Of Tax Policy Of Small And Medium Scale Enterprise

In “13 Five-Year”period will continue to implement the growth of SME’s project. SME’s as an integral part of economic structure, In the new situation, how to improve the existing preferential tax policies to promote the development of small and medium-sized enterprises, the use of preferential tax policies for leverage to promote the health of small and medium enterprises, and orderly development, an important issue which we face. SME’s total economic output is not high, the production scale is small, weak competitiveness, uneven industrial development, technical innovation, the tax burden is too heavy, the problems of tax policy and service system imperfect. Therefore, the preferential tax policies of the development of SME’s problem is not solved, you can not fully achieve the goal of Rise of Central China.This paper focuses on how to apply the means of means of tax incentives to promote SME development, the use of comparative analysis, historical analysis of the research method and analysis methods, ask questions, analyze problems, the basic idea to solve the problem on SME’s development status and problems in system analysis, a more comprehensive analysis of the status and the lack of preferential tax policies for SME’s, this paper is based on the full use of foreign advanced experience, combined with the development of small and micro enterprises, promoted the development of small and micro enterprises tax incentives to support system in six aspects as following. They are,Agricultural small micro enterprise income tax preferential policy, support small and micro enterprises in the enterprise independent innovation preferential tax policies, the preferential policies on enterprise income tax, small and micro enterprises to promote employment and reemployment tax policy, small and micro enterprise tax policy support, the law of tax policies for small and micro enterprises etc.