Research On Tax Collection And Management Of Small And Micro Enterprises And Countermeasures Under The Background Of Supply-side Structural Reform

In order to promote the transformation and upgrading of small and micro enterprises,a lot of relevant supporting policies have been issued at the national level.However,due to the shortcomings of small micro-enterprises in the supply side of the structural reform under the background to be further amplified,the relevant national policies also showed a corresponding limitations.The tax authority is one of the major department to push forward the reform of supply side structural,how to through the optimization of its collection way to implement the effective support to the small micro enterprise,become the must focus on the problem at present.From the angle of reality,the paper analyzes the small micro enterprise on the supply side under the background of the existing problems in the development,and discuss the tax authorities in the small micro enterprise tax collection on existing problems.Finally,through to the new public management theory and the theory of tax incentives,optimizing the small micro enterprise tax collection and administration put forward the corresponding solution.The paper is totally divided into 4 parts.The first part is the research review and Keywords defined,analyzes the current domestic and foreign scholars related to tax collection and management of small and micro enterprises,introduce the concept of supply side structural reform,small and micro enterprises,tax collection and management,new public management and the basic concepts of tax incentive theory;The secend part is the small and micro enterprise collection present situation analysis,the paper introduces the related concepts of tax collection and I had to Small and micro enterprises tax collection process,and to Qiubei County State as an example,analyzes the current situation of tax collection Small and micro enterprises;The third part is the analysis of the supply side under the background of Small and micro enterprises collection difficulties are discussed,which faces to the supply side under the background of Small and micro enterprises development,at the same time on the supply side of the tax authorities under the background of Small and micro enterprises management problems are analyzed;The fourth part is to improve the tax collection and management of small and micro enterprises in the supply side background,and put forward four Suggestions for improvement in the application of new public management theory and tax incentive theory.