Innovation In The Tax Policy For Promotion Of Development Of The Small And Micro Businesses

The small and micro enterprises are important forces in the economic and social development.the effect of small and micro enterprises on promoting economic growth,creating jobs and encouraging innovation are very large.However,due to the poor quality of small and micro enterprises themselves,the social burden is heavy,poor ability to resist risks and other issues,the government needs to support the vulnerable groups.To support the weak,encourage employment and better promote fair competition,in recent years,the state issued a series to promote small and micro enterprise development of preferential tax policies,effectively improve the financing environment for small and micro enterprises,increase the small micro enterprise own development quality,promote social employment.Since 2012,with the downward pressure China economic increasing,especially the arrival of the new economic norm,Small and micro businesses facing some new situations and new problems.preferential tax policies must be according to the new situation and new tasks,combined with the actual situation of small and micro enterprise development,to make new adjustment and layout.China's current support small and micro enterprise development tax policy is "direct support and indirect support combined,income tax and goods and services tax combining" policy,at the implementation level,the in Dezhou City,Shandong Province,implement preferential tax policies for small and micro enterprises as an example,analysis of the positive effects and existing problems,and draw lessons from international experience to find the support of small and micro enterprises preferential tax policy trend,a comprehensive summary of the next period of support measures for small and micro enterprises.Put forward in support of direction,should reflect the national industrial policy,structure optimization and improve the people's livelihood,focusing on labor-intensive industries,service industry,energy saving,high technology,comprehensive utilization of resources and other countries to encourage the development of the industry;in support,to adopt preferential tax means flexible support;focus on small and micro enterprises to focus on improving self blood capability,the key to improve the financing environment for small and micro enterprises,improve the innovation capability and core competitiveness of enterprises;in support of the path,to actively promote the service life of "replacing business tax with value-added tax(VAT)reform,research and design in accordance with the actual situation of value-added tax system,to achieve a win-win the tax system and the development of the enterprise;in support of security,to strengthen the tax service and tax collection and management,to ensure the implementation of the policy.Accordingly,One by one,the precise analysis of the small and micro enterprises preferential tax policies and tax items.In the adjustment of the current turnover tax system,raise the threshold,cancel the simple implementation of the small scale taxpayers levy rate system,cancel to sound accounting identified as the general taxpayer qualification conditions and other measures;the adjustment in the current income tax system,put forward Small and micro businesses preferential income tax adjustment for the progressive tax rate,expand the Small and micro businesses income tax preferential scope,promote technological innovation and other measures Small and micro businesses;in other supporting policies and measures,combining with the actual scientific Small and micro businesses classification standards,accelerate the pace of tax reform,to lighten the burden of Small and micro businesses and other measures,various forms of tax policy system construction and healthy development of the Small and micro businesses in order to promote public entrepreneurship,innovation ",the Small and micro businesses play a leading role in social and economic development.