Research On Fiscal And Tax Policies For Small And Micro Enterprises In Nanchang

With the rapid development of social economy, small and micro enterprises have developed rapidly, and its important role has become more and more prominent.However, due to their inherent deficiencies, in the increasingly fierce market competition, faced with many difficulties and challenges. In this regard, the state and local governments have introduced a series of fiscal and tax policies to support the development of small and micro enterprises, but the effect is not obvious. Therefore, the need for the current fiscal and taxation policies to support the system to sort out,research and analysis, in order to better improve, to promote the healthy development of small and micro enterprises purpose.Taking Nanchang city as an example, this paper analyzes and studies the policy of supporting small and micro enterprises. Through the use of literature research,comparative reference, empirical research, questionnaire and other methods, the small and micro enterprises related theory is expounded. At the same time, on the basis of the questionnaire survey of 50 enterprises, the research and analysis of the status quo of Nanchang small and micro enterprises, development difficulties, and analysis of its current fiscal policy support. In addition, also at home and abroad to support small and micro enterprise development, fiscal policy is analyzed, and based on the successful experience, perfect in China, especially in Nanchang City support small and micro enterprise development fiscal and tax policy, put forward related suggestions.Through systematic and in-depth analysis of the exposition, this paper argues that,established with the support of small and micro enterprise development of the legal system, combing improve state and local tax policies to support, so that the formation of the system, unified and coordinated the overall is imperative. This will better promote the small and micro enterprises and the healthy growth of the rapid development.