Research On Supporting Taxation Policies For The Development Of Small And Micro Enterprises In China

The small micro-enterprises play a pivotal role in promoting economic growth,innovation and job creation.However,due to various reasons,they are easy to be in a weak position in the market competition.Therefore,the national policy support is needed.In recent years,our government promulgated a series of policy to encourage and support their development,which makes the country's small and micro enterprises ushered in a new round of development opportunities.In tax policy,despite our current tax policy for small and micro enterprises have been relatively favorable,but there are still some problems.On the one hand,the number of preferential policies is relatively small and the relevant provisions lack of systematic design.On the other hand,identification process is too inconvenient.This paper is based on the summary of the findings of previous reviews and the current tax policy,and expand research on this basis.The author's writing ideas divided into three steps: first,ask questions,and then analyze the problem,and finally propose solutions.In this process,the author will use a variety of research methods,and reference to the relevant foreign policy measures to encourage small businesses.Author's ultimate goal is raise the idea of improving the small and micro enterprise tax policy system,as well as a series of specific tax policy which can cover every aspects of the enterprise,such as financing,investment,distribution.The article is divided into six parts: the first part introduced this paper selected topic background and significance,the domestic and foreign literature review,research method,innovation ideas and limitations.The second part will describe the main basis for the use of tax policy to support small and micro enterprise development,including the theoretical basis,practical significance and the importance of tax policy in the whole policy system.The third part introduces the status quo of small and micro businesses and the related tax policy in china.In the end of this section,the author will put forward the idea of reconstruct the existing policy system.The fourth part is the problem analysis.According to the new framework,the author will analyze the impact of the current tax policy on small and micro enterprises form three aspects.In the fifth part,to solve the above-mentioned problems,some specific policy recommendations will be proposed.In the final part of the sixth,the author will add some supporting measures related to fiscal and financial.