Research On Policies Of Cultivating Small-Micro Business Tax Source In Harbin

Small-micro enterprises are not only an important strategy for national economic development entities, but also are the social and economic integral part for Harbin. It is a useful supplement for local economic development, an important carrier of innovation and entrepreneurship, main sources of revenue growth. In 2014, Harbin municipal government issued the "number of policies aiming to further support SME development" which surrounds the entrepreneurship space offering, public services improvement and the implementation of tax incentives, increases the efforts to support small and medium micro enterprises, in July 2015, positioned to provide financing and incubation services for small-micro enterprises in Harbin City Equity Trading Centre business further improves the city's multi-level capital market system of small-micro enterprises. Harbin has made great progress in advancing small-micro enterprises to adjust the structure, change the mode of development, etc., and in 2015, Harbin has been nominated the first "small micro-enterprise business innovation base demonstration city." In recent years, however, the growth rate of key industries and pillar industries is low, resulting in Harbin inability to keep key sources of tax contribution, the number of urgently needed sources of revenue keeper, optimize the structure of tax sources. Therefore, research and improvement the policies for small-micro enterprises to cultivate sources of tax revenue are needed, which helps to cultivate potential sources of revenue, and strengthen the "second tier tax sources". It is of great importance for the Harbin region achieving strategic objectives of steady economic growth, promoting reform, structural adjustment, improving people's welfare in the new development period of "Thirteen Five".Specification of small and micro enterprises specialized sources of revenue management system and improve the service mechanism is local government tax increase small and micro enterprises quality and efficiency of tax collection and an important way. Complete science policy system, strengthen the economy an important means of tax sources. However, small and micro enterprises in Harbin foster the process of tax sources there are not reasonable tax incentives, tax service level is not high, the tax sources foster supporting policies are not perfect and so on. Therefore, by small and micro enterprises in Harbin of tax sources to cultivate existing policy deficiencies, Research Promotion Hashi small and micro enterprises to cultivate sources of tax revenue policies and concrete measures to have a positive theoretical and practical significance.So for the special status of small and micro enterprises in Harbin "weak strong position" in order to cultivate sources of revenue for the research to research-oriented tax policy, complemented by fiscal policy, investment and financing policy, industrial policy and public services in theory and policy research practical level are very necessary. In this paper, using literature research, comparative analysis and empirical analysis and other methods, and related theories finance, finance and other disciplines, from small micro-enterprise tax sources cultivate definition of view, the relevant theoretical analysis are described, and Hashi small micro-enterprise tax sources of economic development made the introduction, and then the analysis of existing policies and their effects Hashi small and micro enterprise development basis, through data analysis and empirical analysis, and so the problems of the existing policy; at home and abroad advanced experience, proposed the promotion of small and micro enterprises Hashi foster tax policy and tax sources related policies.