Research On The Implementation Of Preferential Tax Policies For Small And Micro Enterprises In Y City

Small and micro enterprises have played a very important role in creating employment,promoting economic development and promoting the upgrading of industrial structure.In order to promote the rapid development of small and micro enterprises,the state has issued new tax preferential policies almost every year in recent years,and its tax preferential policies are also increasing.The implementation of these preferential tax policies has directly reduced the tax burden of small and micro enterprises,alleviated the problems and defects of small and micro enterprises,reduced the operating costs of small and micro enterprises,promoted the development of small and micro enterprises,and enhanced the vitality of enterprises.In this paper,definition of small micro enterprise standards,preferential tax policy change process,this paper respectively from the executive branch,the effect of the implementation process,implementation measures and implementation from several aspects,such as small micro enterprises preferential tax policies for Y city performing an in-depth analysis,put forward the problems and reasons existing in the current enforcement measures,perfect the preferential tax policy Suggestions are put forward.It mainly includes the following contents:Analysis on the implementation status of tax incentive policies for small and micro enterprises in Y city.The implementation of tax incentives for small and micro enterprises in Y city is in strict accordance with national standards.The implementation involves multiple departments and organizations of the tax system.The implementation process mainly includes tax departments' publicity and guidance,taxpayers' declaration and handling,statistics of tax incentives,monitoring and maintenance of the tax handling system,policy effect analysis and other aspects.Need each department to cooperate together,accomplish jointly.Analyze the problems and causes in the implementation of tax incentive policies for small and micro enterprises in Y city.The main problems found in the implementation of tax policies for small and micro enterprises in Y city are: unsatisfactory effect of publicity and training,inaccurate policy grasp of the executive personnel,unsound implementation monitoring and evaluation system,unsound follow-up and tracking service,unsound implementation accountability mechanism,and unclear responsibilities and authorities between the executive departments.An in-depth analysis of the reasons for the problems will find that the weak pertinence of policy publicity and training,the lack of systematic preferential policies,part of the implementation of the sense of responsibility is not strong,the collection of management information is not perfect,the lack of training for the implementation of the implementation of small and micro enterprises will lead to problems.Put forward Suggestions on improving the implementation of preferential tax policies for small and micro enterprises in Y city.In terms of the countermeasures to improve the implementation of policies,it is proposed to establish a sound preferential policy system for small and micro enterprises,improve the comprehensive quality of tax cadres,build a professional team,build a good implementation mechanism,improve the implementation environment and other aspects to optimize the implementation of preferential policies for small and micro enterprises.