Study On The Execution Effect Of Tax Preferential Policies For Small And Micro Enterprises In Pu'er City

With the rapid development of market-oriented economy in China,the small and micro enterprises,as an emerging economic entity,is showing how extrodinary it is becoming gradually.The small and micro enterprises featured by small scale,large quantity,wide range of industries involved,and strong vatality,has constituted an important element of the national economy.The attention attracted to the healthy development of the small and micro enterprises has become a new perspective for economic exploration and study due to its unique advantages including provision of an enormously huge employment market,transfer of remaining labor force,stimulation of healthy competition in the market,and promotion of industrial integration.Pu'er of Yunnan is a city located in the southwest border of China.Regardless of the inconvenient conditions of traffic,the development of small and micro enterprises in Pu'er combining the city's featured agricultural products still booms,which plays a considerable role in terms of driving local economic development.In a single year of 2016,the over 57,200 small and micro enterprisess in Pu'er realized GDP RMB 386.49 billion,accounting for 68.04 % of the city's total GDP,showing a strong development momentum.However,with the development of market economy and the stimulation of the rapid update of modern technologies,a series of issues are exposed in the development process of the small and micro enterprises.The issues such as weak competitiveness and susceptibility to economic fluctuations occur frequently due to low technical level,difficulty to access financing channels,unstable operating carriers,and other unfavorable factors.It is of great theoretical and practical significance for creating a healthy and favorable social development environment to tackle the development bottleneck of small and micro enterprises of Pu'er and promote the further upgrade of industrial value chain under the dilemma of development and difficulty;to further investigate the measures to support the enterprises by more preferential policies focusing on the implementation of issuedpreferential policies regarding taxes of the small and micro enterprises under the context that China's economic development has ushered in a new normal;and to strictly have the preferential policies rooted and implemented in all aspects based on the actual conditions of the small and micro enterprises in Pu'er,for the purpose of allowing the enterprises to play a positive role in driving local economy and promoting employment.The beginning of this paper mainly introduces the background and practical significance of the study,and provides a review regarding preferential tax policies for the small and micro enterprises at home and aboard.It is followed by a detailed description regarding economic and tax concepts,characteristics and criteria of small and micro enterprises.Combing the development status of the small and micro enterprises in Pu'er,the effectiveness of current preferential policies implemented is analyzed in a systematic manner,which extends to the issues in the tax policies for the small and micro enterprises development in Pu'er and analysis of underlying reasons.On the basis,the advanced measures and experience of tax policies in terms of promoting the small and micro enterprises development in representative areas at home and abroad are referred to.the enlightenment to the tax policies in China is further summed up to propose advices and suggestions on the tax policies to promote the development of the small and micro enterprises in Pu'er in the following five aspects: acceleration and promotion of legislative level and process of the preferential tax policies,standardization of the criteria of small and micro enterprises,optimization of tax collection and management,improvement of support by preferential tax policies,and advancement of the tax service system.