Effect Analysis Of Tax Incentives For Small And Micro Enterprises In H City

Small and micro enterprises are one of the important organizational parts of China's economy,and small and micro enterprises are also the key areas and weaknesses in the current release of bonus reform and stimulating economic development.For China overall economic development at the present stage,it is of great practical significance to support the development of Small and micro businesses.Small and micro enterprises are numerous,and they have gradually become an important pillar of the national economy,especially since the financial crisis,facing the complicated external economic environment,countries speed up the adjustment of economic structure and change the mode of economic development,Small and micro businesses can achieve steady growth and sustainable development of China's economic level can effectively increase a greater impact.Under this background,this paper studies the effect of preferential tax policies on small and micro enterprises.The first part is an introduction.It mainly introduces the background,purpose and significance of the topic selection,summarizes the main research results of the development of small and micro enterprises supported by tax policies at home and abroad,and introduces the research methods,research ideas and innovation points of this paper.The second part is the basic theory of Small and micro businesses and tax policy.This paper introduces the different definition standards of small and micro enterprises at home and abroad,the basic theory of tax policy,the current situation and characteristics of small and micro enterprises in China,and the existing problems and difficulties in the development,and analyzes the position of small and micro enterprises in the development of national economy.According to the development of preferential tax policies in China in recent years,the tax preferential policies are studied,and their characteristics are classified and summarized.The third part is the value orientation of small and micro enterprises under the preferential tax policy,and expounds the necessity of tax policy to support the development of small and micro enterprises.This paper from the two aspects of economic value and social value orientation of the preferential tax policy,combined with the current development of Small and micro businesses,the economic value orientation of preferential tax policies including stimulate economic vitality,promote technological innovation and encourage talents development;social value oriented tax preferential policies include social equity,play the role of social security and the maintenance of social stability.The fourth part is the analysis of the economic effect of H city and Small and micro businesses preferential policies.Firstly,briefly introduces the overall social and economic situation in the city of H,followed by the analysis of H,Small and micro businesses development,at the end of the H,Small and micro businesses tax preferential economic value and social value orientation were analyzed.The fifth part is the suggestion that China's tax preferential policies can effectively promote the development of small and micro enterprises.As a socialist country with Chinese characteristics,China's economic system is also characterized by Chinese characteristics,Therefore,in order to Small and micro businesses in the city of H as the research object,the use of local government,tax bureau and other departments of the obtained data and network data,through the analysis of the utility of existing preferential tax policies,put forward the development direction of China's tax policy should also be adapted to China conditions,with Chinese characteristics,promoting the economic development of our country;At the same time,from improving the tax law system of small and micro businesses,improving the tax preferential policies of small and micro businesses,strengthening the tax collection and management system of small and micro businesses,and refining the tax service system of small and micro businesses,we put forward suggestions for effectively promoting the development of small and micro businesses.The sixth part is the research conclusion of the suggestion of the development direction of the preferential tax policy.After the full text analysis,it is believed that the specific tax preferential policy with Chinese characteristics is the inevitable trend to promote the better development of small and micro enterprises.