A Study On The Legal Problems Of Tax Preference For Small-and-micro-sized Enterprises

In the rapid development of market economy today,small micro-enterprises have become China's economic development in the process of an important force.To ensure and promote the normal and orderly development of small and micro enterprises,it is of great significance to perfect the construction of China's market economy,to speed up social construction and achieve the goal of building a well-off society.With the promulgation of a series of fiscal and taxation policies on small and medium enterprises tax concessions in recent years,it is not difficult to see that the issue of tax incentives for small micro enterprises has been paid attention to in our country,but our scholars on the tax concessions of small micro enterprises The study is not a lot more biased in favor of tax policy research,probably on the small micro-enterprise tax benefits faced by the difficulties and the status quo to do the corresponding analysis,and some only small micro-enterprise income tax tax incentives to do a study.Therefore,this article will be based on the study of scholars,small and micro enterprises on the legal aspects of tax incentives to make research and analysis.In addition to the introduction and conclusion,the paper is divided into five chapters.The first chapter,about the small micro-business related to the overview.This chapter includes the definition of small and micro enterprises in various fields,and analyzes the characteristics of small and micro enterprises and the advantages of their development.At the same time,according to the development of small micro-enterprises analysis of the process of its predicament and the reasons.Chapter 2: Legal analysis of tax incentives.This chapter introduces the basic concepts of tax incentives,including the way and effect of tax concessions,and obtains the theoretical basis for giving tax incentives to small and micro enterprises through the analysis of the legitimacy of tax incentives.In the third chapter,this chapter discusses the feasibility of the legal system of tax concessions given to small and micro enterprises in China,and analyzes the current legal system of tax concessions for small and micro enterprises in China.Which sums up the legal problems and shortcomings of the current small micro enterprise tax concessions.The fourth chapter summarizes their successful experiences in analyzing the legal system of tax incentives for small micro enterprises in other developed countries.Chapter 5,on the basis of the third and fourth chapters of this paper,summarizes the problems and system deficiencies of the legal preferential policies of small and medium enterprises in China,and combines the beneficial experiences of foreign developed countries in small and medium enterprises tax concessions.National conditions,put forward a number of small and micro enterprises on the optimization of tax preferential legal system recommendations.This article from the perspective of legal research,analysis of China's small micro-enterprises in the market economy development environment faced by the fiscal and taxation policy,and how to better protect the micro-enterprise through the legal development.The key to supporting the development of small and micro enterprises and promoting the "public entrepreneurship and innovation" is to provide a fair market environment for the creation and development of various types of small and micro enterprises and a public service platform which can enjoy high quality and high efficiency.Since the 18 th National Congress,the state has reduced the entrepreneurial costs of the enterprises through the means of decentralization and the improvement of the level of public service,so as to stimulate the market vitality,and at the same time to better improve the social security system,the maximum exemption from entrepreneurial personnel To worry about.