Optimizing The Tax Collection And Management Model Of Small And Micro Enterprise

As a new force of national economic development,small and micro enterprises play an extremely important role in stabilizing growth,expanding employment,promoting innovation,prospering the market,meeting the needs of residents and maintaining social harmony.In recent years,the state has issued a number of tax reduction and fee reduction policies to promote the development of small and micro enterprises.At the same time,it also poses new challenges to its tax collection and management.Under the background of comprehensive deepening reform and modernization of national governance,this study refines the research subject from "tax collection and management mode" to "tax collection and management mode of small and micro enterprises",based on practice and long-term perspective,follows the research thread of "historical review,current situation summary,experience reference,train of thought framework,support system and specific strategies",and adheres to system design and overall design.In the long run,the fragmented research content will be integrated into a complete research system,focusing on the construction of modern small and micro enterprises tax collection and management model,supporting the development of small and micro enterprises,and promoting tax modernization.The full text is divided into six parts.The first part summarizes the research background and significance,defines the main concepts and research subjects,clarifies the existing research situation,and clarifies its own research ideas.The second part,starting from the historical depth,reviews the 70-year development process of tax collection and management of small and micro enterprises in China,and then settles at the historical node of tax reform in the new era,analyses the operation status of the current tax collection and management mode of small and micro enterprises in China,and deeply analyses the predicament faced by the current mode,which serves as the logical starting point for the study of mode optimization.The third part,combing and summarizing the advanced experience of tax collection and management of small and micro enterprises at home and abroad,takes the essence and chooses the good and uses the advantage of late development to provide reference for the follow-up reform practice.The fourth part to the sixth part is the core of this paper.The fourth part,based on the current practice of tax collection and management,stands at the overall height,from the perspective of modernization of tax collection and management capacity,top-level design,structural upgrading,overall layout of modern small and micro enterprises tax collection and management mode,clear the basic principles,overall objectives,specific objectives and core framework of the reform.The fifth and sixth parts are the "one body and two wings" of the tax collection and management mode of modern small and micro enterprises.They respectively put forward specific optimization schemes from the fields of "technical support" and "core collection and management".They provide technical guidance for optimizing the tax collection and management mode of small and micro enterprises,including the construction of technology,internal and external three supporting systems,and the refinement of tax service,tax declaration and collection,tax monitoring and decision-making.Four optimization strategies are supported.