Research On The Problems Existing In Tax Policies Of Small And Medium-Sized Enterprises In Shenyang And Countermeasures

Small and medium-sized enterprises are the key part of promoting China’s economic progress and developing the market economy, at the same time, it is also the key force to promote the stable development of China’s economy and society. Therefore, it has become the key work of the relevant competent departments to cultivate and help small and medium-sized enterprises in their development in an all-round way. However, domestic small and medium-sized enterprises shoulder heavy tax burdens, which cause some negative influence on their development. In order to protect the growth of small and medium-sized enterprises, and promote the development of the national economy, government of all levels encourages, supports and guides the stable and efficient development of economy with different types of ownership through a number of high-efficient ways. Especially under the overall environment of China’s current economic downturn, small and medium-sized enterprises are facing severe situations, and the relevant departments should first perfect tax policies, deal with the key issues in the development process of small and medium-sized enterprises, and accelerate the steady and rapid development of small and medium-sized enterprises.This paper takes the tax policies of small and medium-sized enterprises in Shenyang as the research object, investigates the development of small and medium-sized enterprises in Shenyang as well as relevant tax policies, and hopes to find problems in tax policies of small and medium-sized enterprises in Shenyang. It also analyzes the causes of these problems, and offers the countermeasures and suggestions of tax policies to small and medium-sized enterprises in Shenyang.The whole passage is divided into six parts: the first chapter is the introduction, it first introduces the topic selection background and significance of this article, states the related theoretical research concerning tax policies at home and abroad, points out the innovation points and research methods, and provides the technical routes of this paper at the same time. The second chapter illustrates the relevant policy and theoretical basis of tax policies of small and medium-sized enterprises. On the basis of the existing research, it expounds the connotations of small and medium-sized enterprises as well as tax policies. In addition, it introduces the supply side theory, market failure theory and optimal taxation theory, and summarizes the policy principles of China’s tax preferences management. The third chapter introduces the current developing state of small and medium-sized enterprises in Shenyang, and clarifies relevant tax policies of these enterprises. The fourth chapter finds out the problems existing in the tax policies of small and medium-sized enterprises in Shenyang, analyzes the reasons for these problems, which will be taken as the indicator of the countermeasures for solving the problems in tax policies of small and medium-sized enterprises in Shenyang. The fifth chapter introduces the advanced experience of tax policy management of small and medium-sized enterprises at home and abroad so as to provide reference for solving the problems of tax policies of small and medium-sized enterprises in Shenyang. The sixth chapter puts forward the countermeasures and suggestions for solving the problems of tax policies of small and medium-sized enterprises in Shenyang based on the problems summarized previously. For example: clearly define the policy guidance with the idea of supply side management; reform tax policies with the theory of optimal taxation; strengthen the government supporting services with the market failure theory, etc.