Small Micro Enterprise Tax Policy Research

Small micro enterprise which is the important constituent of our country national economy and the most active cells in a market economy,widely distributed in all walks of life and the region,it has an irreplaceable role in increasing employment,such as promoting economic growth,science and technology innovation and social harmony and stability.In the current "steady growth" and "restructuring" the double pressure,small micro enterprise in promoting the role of employment and encourage innovation will be more prominent.However,due to the small micro enterprise of various resources is limited,small scale,weak anti-risk ability,our country has staged a series of preferential policies to support small micro enterprise development,and the preferential tax policy is one of the "grand opera".After a series of small micro enterprises preferential tax policies have been staged,anyi small micro enterprise development is the mainly research object of this article.On the basis of full investigation and study of the anyi small micro enterprise implementation of the preferential tax policy,analysis the positive impact of anyi small micro enterprise's development and the county's economy and society,and put forward the relevant suggestions after analysis of the problems existing in the process of policy implementation.Hope to be able to explore a set of effective road of the small micro enterprises preferential tax policy management which accord with the anyi's actual situation for reference.The full text is divided into five parts,the first chapter is introduction,it mainly introduces the research background and significance of this paper,literature review,and expounded in this article,research ideas and methods and research innovation and deficiencies;The second chapter mainly introduces small micro enterprises preferential tax policy implementation and the effect analysis,it contains an overview of our country's execution of small micro enterprises preferential tax policies as a whole,and through the relevant data and information of master,it elaborates anyi's small micro enterprises preferential tax policy implementation and the positive effects of anyi's county economy and society on the basis of statistical analysis and research;The third chapter mainly statement anyi's small micro enterprises preferential tax policy problems which Combining with the practical work that exist in the implementation process;The fourth chapter mainly elaborated the domestic and foreign experience for reference;In view of the problems,the fifth chapter puts forward the feasible solution to perfectinganyi small micro enterprise tax preferences management opinions and Suggestions.