A Study Of Tax Incentives For Small And Micro Enterprises In Shanghe County As An Example

In recent years,China’s Small and micro businesses have made outstanding contributions to promote the development of economy,enterprises form Small and micro businesses as an important form of private economy and public ownership enterprises,the formation of complementary advantages,and promote economic growth,improve the efficiency of the economy.However,compared with large enterprises,small and micro enterprises are vulnerable groups,in order to stand out in the market competition,must have the support of national policies.As an important means of government’s macro regulation and control,tax should play an important role.In this regard,from top to bottom also made some efforts,since 2013 the state issued a series of adjustment and support the development of Small and micro businesses preferential tax policy,the tax authorities at all levels to strengthen the deployment,carry out Small and micro businesses preferential tax policy to home activities.This article from the perspective of policy implementation,there is in-depth study of small and micro enterprises preferential tax policies in the implementation process,analyzed the effect of the implementation of the policy,to make a systematic study of how to improve the tax preferential policies Small and micro businesses,mainly referring to foreign advanced experience of developed countries,as the new normal in China’s economy,further optimization of Small and micro businesses preferential tax policies for the top-level design theory support.On the other hand,this paper studies the Shanghe County small and micro enterprises preferential tax policies implementation,according to statistical data that small and micro enterprises preferential tax policies implementation effect,and put forward Small and micro businesses to implement preferential tax policies in the existing problems in the process from the tax policy implementation and Small and micro businesses,and proposes the solution countermeasure corresponding to these problems.Through optimizing small and micro enterprises preferential tax policies and the improvement of Small and micro businesses for tax collection and management,give full play to boost the role of Small and micro businesses preferential tax policies for the development of Small and micro businesses,Small and micro businesses to boost business confidence,boost the rapid development of local economy and health.