Study On The Effect Of Tax Incentives For Small And Micro Enterprises

As a major part of the non-public economy,small and micro enterprises play an important role in promoting employment,improving people’s livelihood,stimulating market economy and maintaining social stability.At the same time,financing difficulties,poor management and low technical level have become a barrier to the development of small and micro enterprises.To support the development of small micro enterprises,stable employment,promote the development of the market economic prosperity,the state came up with a series development policy for small and micro businesses,preferential tax policy is the important component.The research and analysis of the effect of tax policy and the formation of optimal method are favorable to the improvement of policy and the development of small and micro enterprises.Firstly,this paper makes a clear definition of the concept of small and micro enterprises,and summarizes the existing domestic and foreign literatures.Secondly,the related theory is briefly introduced,which mainly includes the connotation of tax policy and the mechanism of tax preferential policies.Thirdly,the tax preferential policies of China’s current small and micro enterprises are interpreted.Next,L city as a typical of preferential tax policy execution of the current state of the small micro enterprise,its implementation effect were studied,and found that the preferential policy in promoting the insufficiencies of small and micro enterprises development process;Finally,on the basis of previous effect analysis and research findings,this paper puts forward the optimization idea of implementing the preferential tax policy of small and micro enterprises.The conclusion of this paper is that small and micro enterprises play an important role in promoting steady economic growth.The implementation of the preferential tax policy has a great effect on the healthy development of small and micro enterprises.However,the policy effect is still not perfect and can be further improved.This paper systematically analyzes the L city small and micro enterprises preferential tax policy implementation present situation and the existing main problems,is a typical with L city,postponed to many small and micro enterprises.Suggestions to perfect the policy implementation,designed to optimize the current tax policy,small and micro enterprises tax burden,promote the healthy development of small and micro enterprises in our country.