Effect Analysis And Optimization Study Of Small And Micro Enterprises Tax Preference Policies

Small and micro enterprise is an important force,constantly active in all areas of the national economy.It is an important subject and makes great contribution to our economic.At the same time,its vigorous development has also brought positive effects to our sustainable development of economy and the stability of society.If we compared our nation economy to a mansion,it's no doubt that the large and medium-sized enterprises which have monopoly advantage and master the direction of domestic economy are adamant pillars and steel skeleton of the building,and the large number of small and micro enterprises are tiles.According to the 13 th Five Year Plan,the national development strategy implementation will be inseparable from each social individual efforts and struggle in the next few years.The development of small and micro enterprises will have an important influence on target completion of the 13 th Five Year Plan.Therefore,national leaders have taken note of the vigorous development of small and micro enterprises and give high attention and support in recent years.Some of the meeting reports the spirit of the need to support small and micro enterprises,such as the 18 th meeting report,the meeting also pointed out that we should vigorously support the small micro-technology enterprises.Macroeconomic is influenced by the tax environment and the tax environment depends on the government introduced the policy.So,the development of small and micro enterprises will be difficult to survive in such an environment.In recent years,Premier Li Keqiang has repeatedly stressed the support of small and micro enterprises to develop,to encourage entrepreneurship innovation,to determine further measures to reduce taxes and reduce costs at the State Council meeting.Tax incentives are tools that can reduce the tax burden.The relevant state departments usually use them to perform certain government functions.The introduction of a series of preferential policies embodies the degree of concern.These policies operate on the small and micro enterprises.The status of small and micro enterprises has been improved,but there are some deficiencies on the policies.Therefore,this paper makes a lot of research on these tax preferential policies and has great significance,including the application of theory and some academic research value.It is necessary to conduct a comprehensive and in-depth study on the small and micro enterprise tax incentives.Therefore,these policies will be as the study object of this article.Based on the study of the relevant literatures and the study of the definition standards of small and micro enterprises at inland and abroad,we can find that there are some differences in the definition of small and micro enterprises in many departments.The theory of government intervention,the theory of tax incentive and Laffer curve as a support,this paper analyzes tax policy to promote the development of small and micro enterprise effects from the micro and macro two aspects.In China,small and micro enterprises,which have the vigorous development,are faced with heavier taxes and fees,lack of recruitment staff and so on.By reviewing the website of the State Administration of Taxation,we will sort out the tax policies related to small and micro enterprises,and summarize the lack of systematic,stability and continuity of these preferential tax policies.The preferential treatment of small and micro enterprises is not attractive enough and exist diversification and other issues.Corporate income tax as an example,this paper selected small and micro enterprises from Nanchang,Jiangxi province,surveyed the implementation of tax preference policies via the questionnaire method,and analyzed effects of the policies.The impact of these policies is the focus of the survey need to understand.By understanding and analyzing the data of the survey,the effective implementation of the policy to the small micro-enterprises have brought a very good effect and plays an important role.The conclusion of this survey is that small and micro enterprises have been in the enjoyment of the policy and their tax burden has been reduced.At the same time,from the investigation and understanding of the situation,there are policies such as the enjoyment of harsh conditions,cumbersome application procedures and preferential efforts are not attractive and so on.This article has considered these problems and considers that we need to improve these preferential policies.When known what disadvantages are,we should learn merits from other countries.Including the United States,these developed countries have developed small and micro enterprise tax incentives for small and micro enterprises to give for a great help.Our country can be appropriate for reference.This paper argues that it is necessary to integrate the tax policy of small and micro enterprises,gradually form a system,on this basis to relax the policy to limit the standard,increase the preferential treatment,set a variety of tax incentives and strengthen the policy orientation.In addition,this article puts forward some supporting measures: the need to establish a sound micro-enterprise legal support system,standardize non-tax costs and the rational use of financial subsidies and other five proposals.