Study On The Implementation Of Preferential Tax Policy For Small And Micro Enterprises

Small and micro enterprises are the foundation of China's economic development which is an important part of China's real economy.As a powerful vehicle for promoting the strategy of “mass entrepreneurship and innovation”,It plays an important role in promoting economic growth,enhancing market vitality,creating employment opportunities and optimizing industrial structure which is of strategic importance to the national economy and social development.The government has introduced a series of tax preferential policies to enhance the competitiveness and sustainability of small and micro enterprises.However,when the policy is implemented,due to the policy itself,the enterprise itself,the tax department and so on have some problems that make the enterprises unable to fully enjoy the preferential tax benefits and lead to the deviation of the implementation of tax preferential policies.From the perspective of the tax authorities at the grassroots level,according to the implementation of the preferential policies,we can find out the problems arising from the implementation of preferential tax policies for small and micro enterprises and analyze the reasons for them.This will help promote the implementation of policies and improve the efficiency of tax collection and management.In order to improve preferential policies and further help Provide evidence and reference for supporting the development of small and micro enterprises.The research content of this article mainly includes four parts.The first part is the interpretation of preferential policies for small and micro enterprises in taxation.It sorted important policies over the years and interpreted the classification of small and micro enterprises,the classification of preferential policies,the background,main contents,and policy objectives of preferential policies.The second part is the analysis of the implementation status of preferential policies for small enterprises and small enterprises.Together with the overview and characteristics of Small Business and Small Business in Region A,the implementation status of preferential policies for small businesses and small businesses will be analyzed from the viewpoint of implementation method,execution procedure,and execution situation.The third part is the analysis of the problems and reasons in the implementation of preferential policies and grass-roots taxation departments in the implementation of the policies of small and micro enterprises in Area A.It is believed that the high implementation costs of the policies of the tax and the company,the lack of policy feedback mechanisms,and the administrative ideology lead to the implementation of the dislocation.The ability and value orientation of grass-roots tax officials are the main reasons.On the basis of the comprehensive analysis of the first three parts,the fourth part proposes several suggestions on how to improve these tax incentives and how to implement them more intensively,including clarifying the criteria for identifying preferential policies for small and micro enterprises and increasing the scope of preferential policies for small and micro enterprises.Strengthen and enhance execution to promote good governance of taxation,enhance the overall quality of corporate financial accounting personnel,optimize the internal management processes of taxation departments,strengthen performance considerations,strengthen information response adjustment mechanisms,establish accountability systems and hierarchical classification management systems,and strengthen tax risk response mechanisms.Socialized multiple participation and other concrete measures.