Comprehensive Evaluation Of The Effect Of Tax Preferential Policies For Small And Miro Enterprises And Suggestions For Improvement

In the market economy,small and micro enterprises as a fresh blood that can not be ignored,is of great significance for promoting the development of the market economy and solving the employment of the population.Therefore,it is necessary for the government to formulate effective tax incentives to adjust the market economy,so that more social resources will be tilted to small and micro enterprises,and promote the healthy development of small and micro enterprises.At present,the preferential tax policies of preferential Small and micro businesses increased again,preferential policies to implement the process repeated optimization,but there is still a shortage of funds,lack of market demand and other serious problems in the development of Small and micro businesses,tax authorities need to adopt more preferential tax policies to support the effective.Based on the micro construction of the evaluation system of the implementation of tax preferential policies for enterprises,can achieve a comprehensive evaluation of Small and micro businesses preferential tax policy implementation effect,so as to improve preferential tax policies for needle Small and micro businesses,promote the healthy development of Small and micro businesses,and provides a concrete basis for decision making.This article mainly uses the theory analysis method and the questionnaire investigation method to carry on the research to the small and micro enterprise tax preferential policy implementation effect.In the phase of theoretical analysis to determine the influence factors related to small and micro enterprises preferential tax policies implementation effect according to the relevant literature,as a basis for building a comprehensive evaluation system for the implementation of the effect of preferential tax policies,and further design the questionnaire.In the questionnaire for small and micro enterprises preferential tax policy implementation effect,statistical analysis was performed using the related data from the survey,using the analytic hierarchy process,Delphi method and expert construction of small and micro enterprises preferential tax policies implementation effect of the comprehensive evaluation system of factor analysis.The construction of small and micro enterprises preferential tax policies to implement comprehensive evaluation system based on the X District in H city as an example,the construction of small and micro enterprises preferential tax policies to implement comprehensive evaluation system for practical application,due to the small and micro enterprises preferential tax policies for comprehensive evaluation of the specific implementation effect,and further evaluation the effect of the implementation of preferential tax policies for different organizational characteristics Small and micro businesses,and analyze the difference.The results of the study show that,according to the results of this survey: small and micro enterprises preferential tax policies implementation effect evaluation system including the implementation of policies,tax relief,policy transparency,policy coverage,policy acceptance of these five dimensions,the proportion of weight reached 0.3134,0.3134,0.1758,0.0985,0.0985,and X District in H City,the implementation of preferential tax policies for comprehensive evaluation system isapplied after the discovery,H X District of small and micro enterprises preferential tax policies for the implementation of comprehensive evaluation score: 64.206 points,slightly higher than the general level,indicating the preferential tax policy X city H District Small and micro businesses implementation still has great improvement space.There are significant differences in the effect Small and micro businesses with different organizational characteristics of the preferential tax policy,preferential tax policies for the wholesale and retail industry to implement the overall effect was significantly higher than that in other industries,good corporate profitability is higher than the poor profitability of the enterprise;and the difference between the small scale taxpayer and the general tax payers little overall effect.And further from the construction of the small and micro enterprises preferential tax policies implementation effect evaluation system of 5 level indicators analysis,can be found:the primary indicators of wholesale and retail trade policy execution score significantly higher than other industries;Small and micro businesses Small and micro businesses good profit in the tax relief policy transparency,negative the two one class index were significantly higher than those of poor profitability;general taxpayer relief of this one level indicators in the tax burden score was significantly higher than that of small-scale taxpayer and small-scale taxpayers,policy transparency,policy coverage on the evaluation of policy implementation was significantly higher than that of Small and micro businesses general taxpayer types.Therefore,this paper proposes to improve the implementation effect of preferential tax policies for small and micro enterprises from the two angles of improving preferential tax policies and optimizing tax service.