Research On Preferential Tax Policies For Small And Micro Enterprises In A Area

In recent years,China's small and micro businesses have become increasingly active in the market,playing an irreplaceable role-whether it is in boosting economic development or promoting,and turned into a force that should not be underestimated in the development of market economy.However,in face of the increasingly severe market competitions,small and micro businesses are apparently weak,by comparison with the large and medium-sized enterprises;besides,small and micro enterprises are burdened with heavy taxes because of the particularity of China's economic environment.In order to promote the development of small and micro enterprises in a better and faster manner,Chinese government has promulgated a variety of small and micro businesses support policies,of which the preferential tax policy is a key one.In view of this,this paper,taking area A as an example,explores the preferential tax policy for small and micro enterprises.According to the characteristics of the region,the tax preference policy status quo of the small and micro enterprises and the existing problems are analyzed,with the survey data and the tax policy change from business tax into value-added tax taken into consideration.Systematical analyses are made on how to optimize the tax policies,so as to solve the problems of the traditional tax preference policy.It is hoped this paper could further enrich the theoretical basis of the study on small and micro enterprises tax preference policy and expand the preferential tax system.By improving the tax incentives of small and micro enterprises,we hope to help solving the difficulties faced by these enterprises.