Research On Tax Preferential Policies For Small And Micro Enterprises In Heilongjiang Province

In recent years,China’s main micro vitality,Small and micro businesses continue to flourish,Small and micro businesses large volume,is an important source of the main channel and the main force of innovation and employment in the economy development of our country,has made an important contribution to China’s economic development,gradually promote the well-off society.Fully completed.According to the State Administration for Industry and Commerce issued the "national small and micro enterprise development report" shows that,as of the end of 2013,there are 11 million 698 thousand and 700 small and micro enterprises nationwide,accounting for 76.57% of the total number of enterprises.These Small and micro businesses to solve the employment problem of a population of 199 million,in the main market Small and micro businesses have occupied the important end product of a space for one person,such a high proportion of creating and the service value of almost sixty percent of GDP,the completion of the national total tax of fourteen per cent in ten,and Small and micro businesses also have a lot of patents the invention and development of new products,for domestic invention patent 65%,occupy 80% in the development of new products,but also provides more than half of the urban employment opportunities.Therefore Small and micro businesses has become a "fresh blood",be made in economic development contribution,but also solve the employment problem,continuous research and development of new technology,help the national economic stability.China’s economic growth rate in recent years has shown a downward trend,the enterprise is facing the structure optimization and upgrading,strengthen product updates,enhance the overall market competitiveness,which requires Small and micro businesses to innovation driven "new normal",so the outline of the development of Small and micro businesses can reflect the survival status of the "new normal" economy.This paper analyzes the impact of preferential tax policies in the later period of financial crisis on small and micro enterprises in Heilongjiang province.In the financial crisis,many preferential tax policies are for temporary consideration,but the support of small and micro enterprises in Heilongjiang is long-term.The author believes that these temporary tax incentives should be found in long-term support for the development of small and micro enterprises preferential tax policy.From camp to increase the situation,the future of small and micro enterprises in Heilongjiang tax policy tends to structural tax cuts.Change the past just a simple method to reduce tax,by strengthening the tax preferential policies in Heilongjiang,Small and micro businesses tax showed different changes,reasonable arrangements or increase or decrease but ultimately reduce the tax burden Small and micro businesses.