Investigation And Research On The Implementation Status Of Tax Preferential Policies For Small And Micro Enterprises In Yicheng County

Small and micro businesses play a very important role in the development of market economy,and it can promote economic growth,increase employment,improve people's livelihood,encourage technological innovation,has become to promote sustained,healthy and stable development and an important force in maintaining social harmony and stability an important factor.However,small and micro enterprises in the fierce competition in the market,faced with rising marketing costs,wages increase too quickly,raw material prices rose too fast,too heavy tax burden and other national policies need help to gradually solve the problem.Based on this,the state has adopted to support small and micro enterprise development,preferential tax policies,and achieved some success.However,due to the small micro-enterprise financial systems of their own management system is not perfect and other limiting factors,and because of the current lack of preferential tax policies for small and micro enterprises legal,systematic and fairness,single concessions,concessions inadequate,absorption and utilization effect of rate is not high,the lack of tax collection and tax services and other factors,resulting in small and micro enterprises preferential tax policies for the implementation and expected results,there are some gaps,formulate preferential policies intended purpose and not fully realized.How to strengthen the implementation of preferential tax policies for small and micro enterprises,enhance the effects of policies need to be based around the actual in-depth investigation.In this paper,the concept of small and micro businesses start comparing different small and micro businesses and small and micro enterprises for tax purposes in the traditional sense on the small and micro enterprises in the definition,and then analyzes the characteristics of small and micro enterprises,in order to lead the tax incentives to promote the development of small and micro enterprises and the need for a theoretical basis.On the basis of our current major small and micro enterprises preferential tax policies has combed through questionnaires,the implementation of Linfen City Yicheng small micro-enterprise business conditions and tax incentives were investigated,Based on the results of the statistical analysis,combined with the policy,drawing on the experience literature,small and micro businesses and tax authorities levied the perspective of both sides,we discovered the existence of the implementation of the implementation of tax incentives and other small and micro enterprises and policy issues and their causes,starting from the problem by improving the small micro-enterprise tax incentives measures,in order to better play the regulatory function of tax leverage to promote the healthy and orderly development of small and micro enterprises.At the same time,it will promote the optimization of the tax system and the improvement of the tax system.