Small and micro enterprises have played a very important role in solving employment,promoting economic growth and promoting technological innovation.The degree of attention of Small and micro enterprises has been gradually increased by the government.However,after the debt crisis in Europe,small and micro enterprises have suffered serious development dilemma.Especially the problem of financing difficulties seriously plagued the healthy development of small and micro enterprises.Fiscal and taxation policies play a very important role in promoting the development of small and micro enterprises.However,China’s fiscal and taxation policies are not perfect enough,which restricts the development of small and micro enterprises to a certain extent.Therefore,to Qinhuangdao Economic Development Zone,a small and micro enterprise as an example of fiscal and taxation support policy research has important exploration value and practical significance.Starting from the principle of economics and management,adopt the method of combining normative research and empirical research,the system studied the Qinhuangdao development zone small micro enterprise current situation,problems and the reasons of the fiscal and taxation support policy.Through the study found that existence of government subsidies,imperfect financial support is not enough,government procurement,the high tax rate,tax system is not perfect unfairness problem.Therefore,must be taken to create a good financial environment,increase funding support,correct use of fiscal subsidies,improve preferential tax policies,establish new small micro enterprise tax collection and administration pattern,to further improve the Qinhuangdao development zone small micro enterprise finance and tax policy support,Qinhuangdao development zone for small micro enterprise development to create a good financial environment;Qinhuangdao development zone small micro enterprise to establish and improve the tax service system,small micro enterprises preferential tax policies,improve the development zone of Qinhuangdao development zone small micro enterprises to create a good living environment. |