The Analysis Of The Effect Of The Preferential Tax Policies On Promoting Employment Of The Small And Micro Enterprise

Small and micro enterprises play an extremely important role in the steady growth of the society,promoting the economic growth,expanding employment,promoting innovation,prosperous market,and meeting the demand of the masses of the people,etc.However,being restricted by many factors,small and micro enterprises are in a relatively weak position in the fierce market competition environment,such as weak strength of the marker competition and narrow living space.In addition,in the process of enterprise survival and development,some deep problems are exposed,such as backward technology level,low labor productivity,insufficiency of science and technology innovation,impassability of the financing channel,vulnerability to fluctuations of the market economy,etc.The problems existed hinders the sustainable development of small enterprises in a certain degree.In order to ease the small micro enterprise survival predicament and give play to their competitive advantage,further,to inspire the vigor of small and micro enterprises' development and achieve industrial upgrading,the government has implemented a series of supporting policies for the small and micro enterprises,such as enlarging the coverage of policy,the VAT reform,formulating a new enterprise income tax law,pushing “camp to increase”.However,how much the impact does the supporting policies on small and micro enterprises? It is still an important issue worthy of our further study.This article,based on the existing theory of tax,is aimed at digging the depth of the theory connotation of small and micro enterprise,and through the analysis of the existing preferential tax policy and present condition of small micro enterprises,the article introduces the employment of the small and micro enterprise under the influence of the national tax policy.Firstly,this paper introduces the concept and standards of small and micro enterprise.Next,it introduces the related theoretical basis of the development of small and micro and small enterprises.Furthermore,it is introduced the tax cuts and policy changes.Next,to understand the mechanism of action of tax policy to the small and micro enterprise,with the relevant economic data,through the comparative analysis method,the effects from preferential tax policy on promoting the employment of the small and micro enterprise are analyzed from different region,industries and business.Finally,it is summarized the article.To be concluded,the promulgation and implementation of the preferential tax policy promotes the development and employment of the small and micro enterprise.Finally,it is proposed the suggestions of perfecting our country's small micro enterprise tax policy.