Analysis And Optimization Of Tax Preferential Policies For Small And Micro Enterprises

Since the reform and opening-up,China's non-public economy developing trend is positive all the way,especially a large number of small and micro enterprises,has become the most active subject in the market economy in our country.They are numerous and diverse formed,have an irreplaceable function in employment and enriching people.They are the propeller of economic growth,and play an important role in maintaining social stability and speeding up the process of urbanization in China.Because of limits of various conditions,small micro enterprise is in a weak position in market competition.How to help small micro enterprise solve the development problem and play their own advantages,promote upgrading of the economy as a whole,is one of the focuses of the government,and also is a topic worth our seriously study.Since the eighteenth congress,the CPC central committee and state council attaches great importance to the development of small and micro enterprise.We have release a series of policy documents,and create a good environment for small micro enterprise's development.Taxation,as an important leverage in controlling economy,also plays an important role.Especially,with the implementation of preferential taxation policy,the burden of the small and micro enterprise is decreased,and the development of the "public entrepreneurship,public innovation" has been driven greatly.Tax incentives is a nice surprise to the development of small and micro enterprises.But at present,the tax incentives for small and micro enterprises have not achieved the desired results because of the shortcomings of policy formulation,implementation and supporting.In order to comprehensively analyze the problems existing in the tax preferential policies for small and micro businesses in China,thoroughly explore the reasons and put forward proposals for policy optimization,this paper can be divided into five parts.In the introduction section,state the background and significance of this research.On the basis of analysis of the existing research conclusions,put forward research ideas,distinguish the definition of small and micro businesses,the concept of tax incentives,and the theoretical basis related to this study.The first chapter,with different taxes as a clue,focuses on China's current preferential tax policy for small and micro businesses,and summarize measures taken by tax departments to carry out these policies.The second chapter,point out the problems existing in the current policy.The third chapter,analyzes the causes of policy defects from the point of view of policy making,construction of ruling by law and tax service.The fourth chapter,after the emphasis on the principles should be followed to make tax preferential policies for small and micro businesses,put forward specific suggestions for policy improvement.As a result of the limitation of knowledge accumulation,theoretical analysis and practical investigation in this article is not deep enough,there is still room for improvement in this paper.