Problems And Countermeasures Research On The Implementation Of The Preferential Tax Policy

In recent years,the state encourages public entrepreneurial innovation to promote the development of economy,small micro enterprises because of the small quantity size distribution characteristics of wide flexibility,has gradually become the important pillar of national economy,has an irreplaceable role in economic development but small micro enterprise has the birth defects such as small and weak,in the fierce market competition,small micro enterprise is facing cash flow difficulty rising cost of raw materials market demand shrinking employment difficult thin margins and other adverse situation,general lack of core competitiveness,lack the ability to resist risk,survival time is short Therefore,countries to support the healthy development of small micro enterprises,developed a number of fiscal and taxation policy,give full play to its advantages,and achieved some results.At present,academics from all walks of life study the most is how to give full play to the effectiveness of preferential tax policies,so that small and micro enterprises can enjoy the national welfare,show their advantages,and ultimately achieve the important role of increasing tax revenues and stabilizing people's livelihood.At present,the role of preferential tax policies on the development of small and micro enterprises has become the focus of common concern among academics,government departments and enterprises at home and abroad.On the basis of summarizing the existing literature on tax preferential policies and the correlation of small and micro enterprises at home and abroad,this paper adopts the methods of literature analysis,investigation and comparison.Analysis method to study the tax incentives to promote the role of small and micro enterprises,and how to better play the role of tax incentives.Through reading a large number of documents and consulting relevant documents of the State Administration of Taxation,the Bureau of Finance and the Bureau of statistics,we learn the tax law knowledge about preferential tax policies,and statistics the data of the local tax authorities on the declaration and tax of small and micro enterprises,and analyses the problems of promoting the development of small and micro enterprises by tax preferential policies.Put forward the countermeasures and suggestions.In this paper,in the process of specific investigation and analysis,mainly data analysis,from 2015 to 2017,small and micro enterprises to declare the tax situation analysis and small and micro enterprises on the spot visit analysis,summed up the suggestions to further improve the tax preferential policies.After analyzing the distribution of small and micro enterprises in Sheyang county and the specific implementation of tax preferential policies,the characteristics of the development of small and micro enterprises in Sheyang county and the problems existing in the implementation of tax preferential policies are summarized.Finally,the reasons for the three aspects of tax system,collection and management and enterprise management are concluded,and the tax system is formulated and the tax machine is made.Three suggestions on the collection and management of enterprises and the development of enterprises themselves are put forward.