The Design Of Small-macro Enterprise Tax Credit System And Application In Financing

Small and micro enterprises are of self-evident importance to the development of national economy.However,financing difficulties encountered in the development process have become the bottleneck to curb their development.Although it has been tried to use tax credit to provide guarantee for small and micro enterprises to solve the financing difficulty,in the actual operation,the current tax credit evaluation result is not true and the practical application effect is not ideal due to unreasonable grading setting,excessively long evaluation period,excessive gradation difference and other reasons.How to build an appropriate tax credit evaluation system and apply the results to the financing guarantee of small and micro-sized enterprises has become the key to solve the financing problems of small and micro-sized enterprises.In this paper,starting from the work practice of the grass-roots tax officials,in small micro enterprises as the research object,based on the literature review at home and abroad and related policy,combined with the feature of small micro enterprises from the enterprise basic information,books management,tax declaration,operating conditions,the condition of violation of tax laws and administrative rules and regulations to deal with five aspects to design a set of tax credit evaluation system,the index weight is obtained by using the analytic hierarchy process(ahp),and 12 months for calculating cycle by circle rolling model to measure small micro enterprise dynamic tax credit scores;Then,20 small and micro enterprises in ninghai county of zhejiang province were selected for tax credit evaluation.Finally,the evaluation results are applied to the financing guarantee.The results show that the tax credit evaluation system can truly,comprehensively and timely reflect the credit status of small and micro enterprises,reduce the risk of lending,improve the motivation of financial institutions to lend,and promote the development and growth of enterprises to make contributions to the society in terms of taxation and employment.Finally,it analyzes the points that should be paid attention to in the application of tax credit evaluation system in financing guarantee.The conclusion of this paper is to solve the financing difficulty of small and micro enterprises.Expanding commercial bank credit and avoiding risk;We will promote enterprise integrity,pay taxes in accordance with the law,and establish a social credit integrity system.It has certain theoretical significance and practical reference value.