Research On Preferential Policies For Small And Micro Enterprises

As an important part in modern society in the area of micro economic subject of small micro enterprise,with national pay more and more attention to regional function of distribution optimization of various resources,and obtained the widespread concern of society.In recent years,the government has issued to promote the development of small enterprises and non-state-owned economy important documents.As a matter of fact,micro or small businesses as morphological characteristics,was still in the stage of start-up incubator or early stage entrepreneurial small micro enterprise is the main force of the current small micro enterprise,has become the important foundation of the people's livelihood and social stability.But due to the small micro enterprise current fiscal and taxation support policy and itself has its own defects,lead to the present stage small micro enterprise development potential will not be able to completely highlight.So according to the development course and current situation of the development of small enterprises,this article explore the utility,operational stronger financial support for tax policies,use the policy tool and means to promote the healthy development of small micro enterprise has a strong guiding significance to the social practice and theory.This paper firstly combed the with small micro enterprise development theory that define small micro enterprise concept,mechanism analysis and current situation of the development of the three block as the breakthrough point,and then for the government is considering about small micro enterprises preferential tax policies to comb,and the problems existing in the small micro enterprise.Secondly,this paper takes Shanghai S area small micro enterprises as the research object,S area small micro enterprise of Shanghai current value added tax,business tax,income tax preferential policies for specific detailed analysis,and impact on the value added tax,business tax,income tax policy to carry on the corresponding analysis,thus concludes that tax policy to the small micro enterprise development significance,necessity,fiscal and taxation policies including government intervention market economy so as to guide the concrete analysis of preferential tax policies to small micro enterprise development.Finally,by analyzing the foreign government about small micro enterprise tax policy support to extract will be conducive to the small micro enterpriseof Shanghai Suggestions on tax preferential policies.