Study On The Legislation Of Tax Preference Fore SME In China

Small and micro enterprises (also called SME) are of great significance to the economic development of China, and their indispensability is reflected in economic growth, technology updates and so on. But the high cost, tax burden, financing has become an important factor in the development of the SME. Small and micro enterprises tax incentives has played an important role in promoting the development of small and micro enterprises, but these tax incentives are made through the State Council and its relevant departments, rather than the legal regulations. Although the legislative law stipulates that the National People's Congress and its Standing Committee are the main body of the tax law of our country, under the current tax authorization legislation system, almost all the tax preferential legislative power is handed over to the State Council and relevant departments accompanied by almost no restrictions and monitoring measures. The State Council and relevant departments have gradually become the main body of the legislation of China's tax laws and regulations, and it gradually formulated a series of the body of tax administrative regulations supplemented by the tax preferential legal system. But it not only does not meet the legal requirements of the tax, but also can not complete the role of the legal system in the absence of restrictions and supervision of the case, the practice can not complete the legal system should have a role. And it leads to a series of problems. The system led by the government who have the power of legislation and implementation supervision is easy to lead to the abuse of power and the imbalance of the interests of all parties, and it will weak the normativity and stability of law.Based on the legitimacy and normality of legislation, this paper studies the relevant issues of taxation legislation of small and medium enterprises in China from the perspectives of law, economics and so on.This paper analyzes the current situation of current small and medium enterprises tax preferential legislations,and it points out some of the drawbacks: legislative system structure imbalance, lack of normative,policy preferential efforts, lack of guidance .In order to improve the tax preferential legislation of small and medium enterprises in our country,we will give full play to the promotion of tax incentives on the development of small and micro enterprises. On the basis of studying a large number of domestic and foreign literatures, the author draws lessons from the advanced experience of some small micro enterprises in foreign countries. From the improvement of small micro - enterprise tax preferential legislation model, the legislative principles,to a variety of specific policies to optimize the legislative proposals, we should actively promote the small and medium enterprises tax preferential legislation from near fully authorized legislative model into part of the authorized legislation model, and earnestly implement the principle of tax concessions, a clear tax preferential legislation fairness, efficiency,social policy principles. From the current tax incentives to increase the preferential rate, from the financing,entrepreneurship, innovation and support efforts, it gradually establish and improve China's small micro-enterprise tax preferential legislation system to promote China's small micro-enterprise tax preferential legislation process.