The Tax Incentives Research Report Of Small Enterprises In Yuelu District

On September 2014 Summer Davos Forum, Premier Li first proposed the "public business", "highly innovative" call. Under this policy context, the State Administration of Taxation issued a series of supporting small businesses tax incentives. Central Financial Work Leading Group at the eleventh meeting of November 10,2015, the General Secretary Xi Jinping formally proposed "moderate expansion in aggregate demand at the same time, focus on strengthening the supply-side structural reforms", the State Administration of Taxation said it would connect with the supply side structural reforms, research targeted, effective stronger tax policies and measures to support entrepreneurship and innovation investment, to resolve excess capacity.Small and micro enterprises are the economic operation of the most active groups, and vigorously support the development of entrepreneurship and small and micro enterprises, will promote employment, to provide financial and tax resources play an essential role. However, despite the national level for small businesses tax incentives have repeatedly urged, small and micro enterprises are still facing operational difficulties, the tax burden heavier pressure.In this paper, the state vigorously promote entrepreneurship and innovation, to promote supply-side reform macroeconomic situation in the background, select Hunan Yuelu District small and micro enterprises as the research object, through field research, get status of small and micro enterprise development and tax incentives Yuelu the effect of the implementation of the relevant data, the use of literature analysis, comparative analysis, index analysis, survey methodology analysis, in-depth study of the effect of the implementation and lack of tax incentives for small businesses, put forward policy recommendations. At the same time for the same level of economic development is quite Yuelu District, urban development planning more consistent administrative region, tax incentives optimization suggestions can by extension.The first chapter describes the Yuelu small and micro enterprises preferential tax policies for research background, purpose and significance, research status, this innovation and Related Concepts; the second chapter of the development situation Yuelu small and micro enterprises to analyze; the third chapter analyzes the practical implementation Yuelu small businesses tax incentives; the fourth chapter analyzes combining previously proposed tax incentives to optimize small and micro enterprises development and implementation of the recommendations in the reform of the supply-side tax cuts expected, to help small and micro enterprises truly enjoy the power policy.