Tax Policy Analysis To Promote The Development Of Small And Micro Enterprises

With the Chinese economy has entered a new normal, economic restructuring and adjustment of economic structure becomes more and more important. The largest number of small and micro enterprises as the main body of China’s market, products and services to create a final value equal to 60% of gross domestic product(GDP) of the total, 50% satisfied country’s total tax revenue, with nearly two-thirds research and development of new products. Small and micro enterprises, although small, the total tax contribution is not much, but more than the number of social play. Small and micro enterprises are "public entrepreneurship and innovation," the main force is the force of economic development, a solid foundation for sustained economic growth. But since the world financial crisis in 2008, many of the small and micro enterprises face many financial difficulties, out of the woods to support their healthy development and enhance the vitality of the entire economic and social imperative. Premier Li Keqiang had a State Council executive meeting, said:. "Withstood the downward pressure on the economy, the promotion of small micro-enterprise development, which is where our responsibility if tens of thousands of people can join the entrepreneurship and innovation, will release huge economic dynamism and creativity, which is the vitality of the Chinese economy, where toughness. "Our small businesses relative to developed countries started late development of the accumulation time is not long, the strength is still relatively weak, the larger less competitive, business development pressure. Although our small and micro businesses tax incentives have repeatedly urged, but in the economic downturn, weak demand in the external environment, small and micro enterprises are still facing operational difficulties, the tax burden heavier pressure. "Tax cut is an important aspect of the supply-side reforms, this year a more active fiscal policy, tax policy optimization and status has also been further improved. But exactly how to reduce, by how much, what part is reduced small micro-enterprise tax preferential direction future research. " this paper focuses on tax incentives to promote the development of small and micro enterprises this issue in depth.In this paper, the development of small and micro enterprises in Hangzhou, Zhejiang Province, empirical basis, theoretical connotation depth analysis of small and micro businesses, a comprehensive analysis of current situation of small and micro enterprise development, the limitations of the main obstacles facing the development process and current tax policy, adoption and abroad Related tax policy for small and micro enterprises comparative analysis on the basis of the experience of other countries, tax policies depth combined with China’s specific national conditions, proposed tax support healthy development of small and micro enterprise support policy recommendations.Paper selected China’s most developed private economy, the most dynamic small and micro enterprises in Hangzhou, Zhejiang Province, for example, through a combination of small and micro enterprises in Hangzhou City in Zhejiang Province, the development of the region as well as the plight of the characteristics of small and micro enterprises are facing further analysis of the inadequacies of the present stage to promote small and micro enterprise development tax policy, according to China’s basic national conditions, the introduction of advanced foreign experience, improve the inadequacies of our current promotion of small and micro enterprise development tax policy. Depth study of how to optimize tax incentives to promote the structural adjustment of the supply-side reforms, so that the policy really benefit small and micro enterprises. Under the overall background of the camp changed to increase, according to small and micro enterprises to optimize the characteristics of the VAT tax policies, and implemented.