Analysis Of Tax Incentives For Small And Micro Enterprises

Small and micro businesses have played a positive role in increasing employment,promoting technological innovation and prosperous industry market,to meet the needs of the residents,stable economic growth,maintaining social harmony,is an important part of our national economic development.China Household Finance Survey and Research Center shows that in 2014 Small and micro businesses GDP contribution of 30%,providing 237 million jobs,economic development is the source of power,new energy,to stimulate the vitality of the market,the development potential is also very promote release.However,under the new normal economy is facing downward pressure,Small and micro businesses in poor economic environment,due to financing difficulties and rising costs,taxes and other reasons on the production and management difficult,the loss ratio increased from 6.2%in 2013 to the two quarter of 2015 26.2%.2015 CHFS data show that more than 1/3 of our small and micro enterprises that the tax burden is too heavy,more than 1/2 of small and micro enterprises want to increase tax incentives.Facing the complicated international competition and the urgent transition and upgrading,China has made a major decision to cultivate and develop small and micro enterprises.In 2008,after the financial crisis,in order to support the development of small and micro enterprises,the state has issued a series of preferential tax policies,which provide positive and effective support for the healthy and stable development of small and micro enterprises.Since 2009,the introduction of Small and micro businesses enterprise income tax preferential policies,and gradually increase the amount of taxable income standards;since 2013,the introduction of Small and micro businesses business tax preferential policies,and gradually raise the standard of turnover.Small and micro enterprises preferential tax policy is to strengthen the confidence of small and micro enterprises,small and micro enterprises to promote the development of a powerful measure,from the introduction of policies to supervise the implementation of,and produced a certain effect of implementation,economic and social effects.However,small and micro enterprises preferential tax policies in policy making,operation there are some problems and defects,the preferential tax policy of "warmth"far deeper to the taxpayer's "heart",the preferential tax policy should be optimized.This paper mainly adopts normative analysis and comparative analysis method,based on the Laffer curve and tax policies for small and micro enterprise development principle mechanism,taking Ningbo city Small and micro businesses as the research object,analysis the effect of the current tax preferential policies,and preferential tax policies in the main problems of system design,operation level,reference foreign experience,combined with their own development,the feasibility of the proposed preferential tax policies to promote the development of Small and micro businesses of the horizontal equity of small and micro enterprises preferential policies and vertical equity etc.,for as soon as possible to achieve healthy and sustainable development of Small and micro businesses to do the basic.