The Study On The Implementation Of Preferential Tax Policy For Small And Micro Enterprises Based On Smith Model

Small and micro enterprises spread all sectors of the national economy which can effectively boot economic development,promote employment,and stimulate innovation,and is of great significance to social stability and development.But with the economy into the new normal,small and micro enterprises are faced with high operating cost,tax burden,poor ability to resist risks and other issues which seriously impact the survival and development of small and micro enterprises.In order to ease the tax burden and promote the further development of Small and micro businesses in recent years,government is expanding the conditions of tax allowance and exemption to alleviate burdens on Small and micro businesses which not only let the taxpayers get the benefits,with a relatively small tax profits to achieve a greater level of social economic growth and social stability,but also enhance the satisfaction of taxpayers to the tax department.But at the same time,we must clearly recognize that the implementation of tax incentives for small and micro enterprises is not ideal and there are many problems needed to solve.This paper combs through the preferential tax policies for small and micro enterprises in our country,together with the data analysis enjoying preferential tax in Y District of Sichuan province and the author's practice,and use Smith model to do the comprehensive analysis on the implementation of preferential tax policies for small and micro enterprises,and the study shows that the actual coverage of preferential tax policies is not ideal,and the factors that affect the implementation of the preferential policies include the unscientific policy,inefficient policy implementation,the poor accepting ability to new policy of the target group and immature environmental factors.To further improve the small and micro enterprises preferential tax policy implementation effect,we need to constantly improve the tax preferential policy,construct scientific and complete small and micro businesses tax preferential policy system,improve and guarantee the efficiency of the tax authorities from the human and technical,strengthen the cooperation between departments,improve the tax service,and strengthen the consciousness of the rule of law for taxpayers and tax bureau to build a convenient,efficient,fair,legal and consciously linkage social environment,so that small and micro enterprises preferential tax policy can play a better role.