Study On The Performance Change Of Small And Micro Enterprises Under The Background Of Income Tax Preference

As an important participant in China’s market economy,small and micro businesses play a prominent role in driving economic growth,alleviating employment pressure and improving innovation capacity.Under the macro background of the country’s vigorous promotion of "mass entrepreneurship and mass innovation",supporting the innovation development of small and micro businesses is an inevitable measure for building an innovative country.However,since the 2008 financial crisis,small and micro-sized enterprises have gradually fallen into the low point of development due to their poor risk resistance,serious shortage of financing channels and rising financing costs.It is these characteristics of small and micro-sized enterprises that make them in a weak position in the market competition.This article in absorbs the domestic and foreign experts and scholars of small micro enterprises preferential tax policies,on the basis of research results,excellent adopted the methods of comparative analysis,literature analysis,case analysis,based on the small micro enterprise perspective,A city in bohai sea area in A small micro enterprise group as the analysis object,analyzes have typically,for A city area A income tax preferential policies for the performance effect of small micro enterprise in-depth research and analysis of the present stage enterprise enjoy dividend policy problems that exist in the process,discuss the performance of small micro enterprise income tax preferential policy analysis,Provide adjustment direction and suggestion for enterprises to make better use of income tax policy preference in the future.Firstly,this paper introduces the background,research significance and related literature review.Then,theoretically analysis of related concepts,the related policy and practice from different perspectives,as the research development to lay A necessary theoretical basis,and by using the methods of statistical analysis area A small micro enterprise income tax preferential policies enjoy basic situation analysis,and then from two aspects of positive effect and the effect of deviation analysis concluded that A city area A income tax preferential policies for small micro enterprise performance impact,both before and after the echo.Then,based on the analysis of the status quo of preferential policies of tax and income tax for small and micro-sized enterprises in region A,the main factors affecting the performance results of the preferential policies for small and micro-sized enterprises are summarized.The main factors are the lack of systematic policy support for small and micro-sized enterprises,the defects of management mechanism,and the tax channels need to be improved and analyzed.Finally,based on the above empirical analysis,this paper draws A conclusion and puts forward some countermeasures and Suggestions for the small and micro enterprises in A district of A city to make further use of the preferential income tax policies.In the fierce market environment,small micro enterprise how to through the preferential tax policies to promote its own development,to guide the reasonable burden on tax cuts for small micro enterprise economic development at present stage,and even the entire national economic development is of great significance,this article from the micro enterprises should establish the long-term pattern of sustainable development,build a perfect financial management mechanism,based on resource advantages make full use of favorable policy three aspects small micro enterprise how to improve its performance further using income tax preferential policies affect the countermeasures and Suggestions.