Research On China’s Small And Micro Enterprise Income Tax Preferential Policies

Small and micro enterprises are important units in the development of the national economy.In the past 40 years of reform and opening up,the sustained and prosperous development of China’s economy is inseparable from the tremendous contributions made by small and micro enterprises.However,its existence of poor business structure,limited funds,and insufficient innovation capacity have restricted its own development to some extent.It is not difficult to find out the activities of the State Council’s many executive meetings since the 18th National Congress.Supporting the development of small and micro enterprises has always been one of the outstanding tasks of Premier Li Keqiang.All kinds of small and micro enterprises and dual-creation platforms are almost necessary for the prime ministers to conduct grassroots inspections..Small and small,employment is booming,and the economy is booming.Safeguarding the healthy development of small and micro enterprises,giving full play to the positive role of small and micro enterprises in improving social employment and maintaining social stability is conducive to furthering the potential for employment and the endurance of economic development.It is of great strategic significance.Taxation is an important means of macroeconomic regulation and control,and taxation policies have a positive positive effect on supporting the development of small and micro enterprises.As one of the main tax burdens of small and micro enterprises,corporate income tax is of great significance to the development of small and micro enterprises.Based on the research of small and micro enterprise income tax preferential policies by domestic and foreign scholars,this paper analyzes the implementation of income tax preferential policies of small and micro enterprises under the jurisdiction of the former State Administration of Taxation of Cixi City,and draws on the experience of small and medium enterprise income tax management in foreign advanced countries.Find out the shortcomings in the formulation and implementation of China’s small and micro enterprise income tax preferential policies,and put forward corresponding opinions and suggestions.