Research On Tax Preference Policy Of Small And Micro Businesses

Small and micro businesses play an indispensable role in the development of China's market economy and society.They play an important role in promoting economic development,improving people's livelihood and promoting employment.They also play a very important role in promoting social progress and maintaining social harmony and stability.However,due to the shortcomings of small and micro businesses,and the difficulties of financing and tax burden,small and micro enterprises are in a weak position in the fierce market competition.Their survival and development space is small,competitiveness is low,and the development prospect is worrying.This requires that the government introduce corresponding preferential tax policies to support the development of small and micro businesses,so as to help small and micro enterprises to ease financial pressure,expand their living space and enhance the quality of development.In view of this,the state has issued a number of preferential tax policies for small and micro enterprises,and strive to provide superior conditions for the development of small and micro enterprises,in order to better improve people's livelihood and promote sustained and healthy economic development.There is a gap between the effect and the expected time of existing policy problems but short,legal and systematic insufficiency,lack of preferential and preferential ways in Small and micro businesses preferential tax policy in the actual implementation process of preferential policies,the effect is not obvious,for small and micro enterprises play a supporting role is still not prominent.Therefore,how to create a good atmosphere for the development of small and micro enterprises and promote the survival and development of small and micro enterprises is very urgent.Firstly,the small and micro enterprises related concepts,analysis of different departments of Small and micro businesses have different definitions,Small and micro businesses that tax law under the definition of Small and micro businesses and traditional differences,and defining of the Small and micro businesses,clear the research scope.Secondly,it analyzes the characteristics and functions of small and micro enterprises,and then expounds the preferential tax policies of small and micro enterprises and the role they play in the development of small and micro enterprises.Then,combing the current Small and micro businesses preferential tax policy,combined with the actual development status of the implementation of Small and micro businesses preferential tax policies for H county and through interviews,analyzed the main problems Small and micro businesses preferential tax policy and the reasons,points out that small and micro enterprises preferential tax policies in the policy system,tax system,tax collection and feedback of policy problems.Finally,aiming at the main problems existing in the tax preferential policies of small and micro businesses,this paper puts forward some suggestions and Countermeasures to improve the tax preferential policies for small and micro businesses,in order to promote the healthy development and improvement of China's tax system.