The Effect Analysis Of Enterprise Income Tax Preferential Policies Promoting The Development Of Small And Micro Enterprises

Small and micro enterprises make up a high proportion on economy,so its stable and healthy development will determine the stability development of society and economy.On the one hand,the tax policy,which plays the role of the national macroeconomic regulation and control,has played a role in regulating the healthy and orderly development of the market.On the other hand,it also provides preferential policies for small and micro enterprises in order to promote its development.In addition,in view of the small and micro enterprises in different fields and industries,the government departments of our country have also formulated a variety of preferential tax preferential policies.From the view of the development of small and micro enterprises in recent years,the effect of its policy is also worth affirming.Of course,the impact of the implementation of specific tax preferential policies on enterprise performance,the impact of preferential policies on the size of enterprises in different industries and their differences will provide a certain way of thinking for the direction of the next country to adjust the preferential tax policy,and then to achieve the sustainable development of the healthy development of small and micro enterprises,so the choice is to be selected.It has certain theoretical and practical significance.This article includes five parts.The first part introduces the background information,the significance,literature review and so on.The second part introduces the definition of small and micro enterprises and the theories related to the tax preference.In the third part,based on reviewing exist preferential policies on small and micro enterprises,making an empirical analysis about the implementation of preferential tax policies.In the fourth part,the empirical analysis process and the empirical results reflect the problems of small and micro enterprises,and the fifth part is mainly to improve the promotion of the tax preferential policies for developing small and micro enterprises.This paper is based on the relevant theories on enterprise performance evaluation proposed by domestic and foreign scholars,and combined with the data resources of tax declaration in recent years,taking the small and micro enterprises in Yingtan,Jiangxi as an example,the independent variable is selected as the tax preference intensity,and the dependent variable is the profit rate of the property index assets and the profit margin representing the benefit of the enterprise.And so on,and then study the impact of the existing preferential tax policies on small and small enterprises.The research results show that the tax preference intensity,the period change and the sales profit rate are positively related,and the enterprise type and the tax scale have no significant correlation to the financial indexes such as the sales profit margin.This aspect reflects the importance of tax incentives on the impact of enterprise benefits.On the other hand,it also reflects the significant increase in the coverage of preferential tax policies,but it should be noted that the regulatory function of different industries is deficient.