Small Micro Enterprises Preferential Tax Policy Research

Please enter text to be translated either a country or a region,the preferential tax policy in industrial upgrading,the allocation of resources,or in the transformation of enterprise restructuring,product,etc.,have a profound impact,and even affect the enterprise capital financing,product marketing,in smaller ways,may also affect the enterprise's labor resource allocation,internal management and so on.Compared with large and medium-sized enterprises,small scale is not big,strength is not strong,product variety,technical content is not high,compared with large enterprises,the status of inequality,the disadvantageous factors,so the tax policy formulation,influence to small micro enterprise bigger,more directly.Small micro enterprises and preferential tax policies are inseparable organic whole,have links between them.The small micro enterprises in our country are mostly labor concentration of small businesses,is not high,low technology content and added value,so that they resist economic risk ability is not strong,the survival and development of small micro enterprise there are some problems and factors.In order to help small businesses get rid of the plight,rapid and healthy development of the national implementation of positive preferential tax policy,on January 1,2008,the enterprise income tax law of the People's Republic of China began to implement,from the national level to clear a small meagre-profit enterprise satisfying,compared with the average company,a small meagre-profit enterprise satisfying lower income tax rate shall apply.Since August 1,2013 a suspension imposed some small micro enterprise value added tax and business tax,the tax revenue preferential policy execution,for the development of small enterprises in China to reduce the tax burden.In 2014,there are about 7000 small micro enterprises throughout the country,of which about 5600 individual industrial and commercial households,about 1400 small micro enterprises.The 70 million small micro enterprises although individual small,however,with the support of national preferential policies,in 2015,these small micro enterprise annual output value 19.08 trillion yuan,up to 30% of GDP accounted.So,small micro enterprise although small,but its size quantity output does not necessarily small,small micro enterprises has become an indispensable force of China's economic and socialoperation,whether in the residents obtain employment,to ensure the healthy and stable social and economic operation,or in such aspects as a new growth point of economy has an extremely important role.Not only that,the healthy growth of the small micro enterprise,can even put the system rigidity,institutions,large state-owned enterprises are eliminated,forced them to reform of the system,product innovation,to make the small micro enterprises and state-owned enterprises and the development and prosperity.Small micro enterprise not only on a smaller scale,quantity of Trinidad and Tobago,widely distributed,and the mode of operation is varied,and therefore is regarded as "the most active economic cell",when the market changes,small micro enterprise also can quickly make a corresponding change,even in a bad economy,setbacks,it will be the first recovery.So,small micro enterprise has many advantages and characteristics,make it become the new normal in economic operation of important economic component of the economic system reform is not achieved overnight,need to experience a long developing process,small micro enterprises as an economic activity in the active cells,small resistance,low cost of adjustment,reform in order to promote our country's structure,reduced capacity plays an important role in promoting.Under this background,the research how to improve the small micro enterprises preferential tax policies,to promote China's economic and social development is particularly necessary.Find reading a large number of relevant experts and scholars of literature about small micro enterprise survival and development and tax policy to promote the development of small micro enterprise related theory,combing the current preferential tax policies for small micro enterprise of the theoretical basis,the specific content of preferential tax and preferential treatment,use of the information and data,analyze the existing problems of preferential tax policy and its implementation,and finally through the comprehensive analysis,put forward the development of small and medium-sized enterprises improve preferential tax policies for the region's advice,to provide reference for the related department to improve the existing policy.