Research On The Implementation Of Tax Preferential Policy For Small And Micro Enterprises In Yiliang County Based On Smith Model

As an important participant in market economy,small and micro enterprises play an important role in promoting economic growth,promoting technological innovation and increasing employment.However,due to the small scale,less staff and less capital,small and micro enterprises are generally faced with the problems of high operating costs,heavy tax burden and poor risk resistance,which seriously restrict their survival and development.In recent years,in order to alleviate the burden of small and micro enterprises and encourage their development and growth,the Ministry of Finance and the State Administration of Taxation have formulated a number of tax relief policies for small and micro enterprises,which have achieved some results,but at the same time,there are still some problems that need to be further improved.Based on Smith's model of policy implementation process,this paper makes an in-depth analysis of the implementation of preferential tax policies for small and micro enterprises in Yiliang County from four perspectives;ideal policies,executing subjects,target groups and policy environment.The study finds that the implementation of preferential tax policies for small and micro enterprises in Yiliang County is not satisfactory because of unscientific policies,low efficiency of executors,poor acceptance of policies by target groups and immature implementation environment.In order to improve the implementation effect of tax preferential policies for small and micro enterprises in Yiliang County,this paper puts forward four suggestions:first,improve the tax preferential policies for small and micro enterprises,reduce the threshold of tax preferential policies for small and micro enterprises,and build a scientific and complete policy system;second,improve the executive ability of tax departments,innovate the tax collection and management mode for small and micro enterprises,improve the operational ability of executives,and improve small and micro enterprises.The third is to improve taxpayers'compliance with tax laws,reduce taxpayers',tax costs and improve taxpayers'ability to handle taxes in small and micro enterprises;the fourth is to improve the social environment for policy implementation,optimize tax services,improve the effect of tax publicity,strengthen inter-departmental cooperation and build a pattern of tax co-governance.