An Analysis Of The Effect Of Preferential Tax Policies For Small Micro Enterprises

Small micro enterprises are the basic economic units of the socialist market economy,they are small and competitive,and playing a very important role in promoting economic development,improving the people's livelihood status,increasing jobs,improving scientific and technological innovation,promoting social equity.Since the global financial crisis,the world economic situation has slow growth or even negative growth trend.In response to the financial crisis and price controlling,the domestic economy began to change strategy.The central bank repeatedly raised the deposit reserve ratio and deposit benchmark interest rates.Small micro-enterprises is difficult to obtain financial opportunities through financial institutions.Because of the decline of market demand and the rise of operating costs,small micro-business profit margins are very limited.Small micro enterprise itself is small,weak in operating and anti-risk,so it's more sensitive of the external economic environment and policy environment changes in the development process.Heavy tax burden has become another major crux of small micro enterprise and thus through a variety of tax incentives for small micro enterprises to provide appropriate help and support is very necessary.The focus of this paper is the effect of tax preferential policies for small micro enterprise,puting forward to the corresponding policy recommendations.First,this paper introduces the concept of small micro enterprise and the theoretical basis of the tax preferential policies.Second,with detailed data,this paper integrates the current tax preferential policies for small microenterprises.Through the current example of Nanjing,there are many problems mainly about the imperfect tax system,inconsistent of the definition,unreasonable regulations and so on.Combined with the advanced experience at home and abroad,this paper puts forward policies to improve the views,mainly:First,build a tax policy system,improve the tax preferential laws,improve the authority of the policy.Second,improve the tax preferential structure,continue to expand tax incentives.Third,optimize the tax preferential environment,and actively promote tax incentives,timely counsel the tax incentives.Fourth,establish long-term mechanism,with some of the current provisional regulations.Fifth,increase the intensity of tax incentives,from the human,financial,technical support in three areas.Sixth,assess implementation of tax incentives.Seventh,fully establish the concept of the small micro enterprise service,simplify tax reporting process.