A Preferential Research Of Tax Policy On Small Micro Enterprises

Small and micro enterprises play an irreplaceable role in China's economic development.Though small,they produce great significance for national economy and social stability.However,in recent years,due to the worsening international economic situation,small and micro enterprises have faced severe obstacles and serious challenges.In order to get the small and micro enterprises out of the tough position,our government has issued a series of preferential policies,but with the change of the economic situation,small and micro enterprises face new challenges,the current preferential tax policy,however,which no longer meets the needs of its development.If the policy is not improved,it is difficult for small and micro enterprises to obtain the best development.This requires us to optimize the tax policies of small and micro enterprises and continue to increase preferential tax policies for it.In clear thinking and target on the basis of above,this paper uses historical analysis,literature research,comparative analysis and other ways,starting from defining the relevant concepts,preferential tax policies for small and micro enterprise,puts forward corresponding Suggestions.The paper consists of seven chapters.The NO.1 is the introduction.The second chapter is related concepts and theoretical basis.The third chapter takes Zichuan district as an example,analyzes the development history and current situation of small and micro enterprises,the implementation of tax preferential policies and the effect.The fourth chapter analyzes the existing problems of tax preferential policies of small and micro enterprises and analyzes the causes of the problems in theory.The fifth chapter combs the foreign tax preferential policies in order to gain experience.On this basis,the sixth chapter puts forward specific suggestions for optimizing the tax preferential policies of small and micro enterprises.Chapter seven is the conclusion and prospect.Research shows that preferential tax policy is an important driving force for the development of small and micro enterprises.Since 1978,our government's policy towards small and micro enterprises has achieved a significant transition from "suppression" to"support” and promoted the leap-forward development of small and micro enterprises.With the continuous development and change of the economic situation,the tax support policies of small and micro enterprises in China are continuously strengthened and improved.Under the new situation,China's tax preferential policies must be optimized,which promote the new development of small and micro enterprises.It is a systematicproject to optimize the tax preference policy of small and micro enterprises.On the basis of comprehensive advanced experience at home and abroad,it is recommended to proceed from four aspects: At the institutional level,we need to establish a system of efficient and fair tax incentives,while establishing a tax facilitation system.In reducing the tax burden of small and micro enterprises,it is suggested to reduce the working capital pressure through various indirect tax incentives,as well as direct investment and financing to the tax credit,meanwhile give tax incentives to for indirect financing and service business of small and micro enterprises.In promoting the transformation and upgrading of small and micro enterprises,it is suggested that both sides should be combined.On the one hand,promoting the technological innovation of small and micro enterprises through taxation,on the other hand,promoting human resource development.In streamlining the process level,it is recommended to improve the policy information sharing platform,strengthening the application of tax credit results for small and micro enterprises,meanwhile streamline the tax filing procedures.