Research On The Effect Of Tax Incentives For Small And Micro Enterprises

In 2011,four ministries and commissions directly under the State Council formulated and issued "the provisions of divisional standards for SMEs",which divided small and micro enterprises into three types,that is medium,small and micro.Different standards are suitable for different industries.And in the same year,scholars put forward the concept of small and micro enterprises.In February 2012,the State Council executive meeting specially researched and deployed to support the further healthy development of small and micro enterprises,which clearly pointed out that small and micro enterprises are the main channel to provide new jobs,the main platform for entrepreneurial growth,and the important force for innovation of technology.Compared with the development of large enterprises,small and micro enterprises have some shortcomings in the management system,reservation of human resources,capital resources and other aspects.And they also exposed their congenital disadvantages in the aspects of resisting risks.In May 2014,the theory of “new normal” was first elaborated by President Xi Jinping when he visited Henan,which indicated that China's economy showed a decline in growth,needed grading of the industrial structure,and turned to innovation-driven development.In order to boost the healthy and sustainable development of small and micro enterprises in this “new normal” economy,the government issued some preferential policies,commercial system reform,and streamline administration and delegated more power to lower-level governments.In addition,Value-added tax can be exempted within the quota of value.Corporate income tax has preferential rates for small and micro enterprises and also constantly expands the scope of halve of the tax in recent years.The preferential tax policies for small and micro enterprise cause the slight reduction of financial income,but at the same time they decrease the financial burden,promote the development of the enterprises,and also have played an important role in improving employment.However,there are some problems with the implementation of these policies.How to consummate them and give play to the positive incentives of preferential tax policy is the research purpose of this article.This article first defines the concept boundary of small and micro enterprises,which includes the cross and differences between the economic concept and the concept of tax,and the discrimination of different expressions for Value-added tax and Enterprise income tax.In order to carry out the targeted analysis,the general concept of small and micro enterprises is determined as the research object.Through carding the current related preferential tax policies for the small and micro enterprises,mainly including the specific content and change process of basic level of taxation in Value-added tax and preferential tax policies in Enterprise income tax,the article analyzes the policy aim,makes horizontal and vertical comprisons of the existing policies,and does the appropriate analysis of the connotation of preferential tax policies.This article uses the tax data of Dongying city as an example to show empirical analysis.It analyzes the preferential tax overall scale of small and micro enterprises,the impact on the fiscal revenue and tax revenue,the proportion of total tax preferential tax policy and summarizes the implementation effect,preliminary search policies and implementation problems.Through the questionnaire survey carried out in small range,the production and operation,the situation of enjoying preferential tax and the real feelings and views for preferential tax policies can be understudied.On the basis of learning from foreign experience,the study puts forward the preferential tax policy suggestions on promoting the development of small and micro enterprises which is suitable for the current situation of our country.