Research On The Implementation Of Tax Preferential Policy For Small And Micro Enterprises In Yuhuan

Small and micro enterprises play a significant role in the development of market economy,and are an important channel for entrepreneurship and enrichment of the people.They can improve people's livelihood,expand employment,stabilize growth and prosper the market.They are related to the overall economic and social development and have very important strategic significance.In order to carry out the central “widespread entrepreneurship and innovation” decision-making plan,and gradually improve the inclusive tax measures.Zhejiang continues to implement the “three-year growth plan for small and micro enterprises” in depth and rolling,focusing on nurturing small and micro enterprises to take the path of refined development.Full implementation of targeted tax preferential policies is an important measure to support the development of small and micro enterprises,which can provide a strong guarantee for the development of enterprises,and also play a leverage role in the government's macro-control.However,there are still many problems in the process of policy implementation.How to implement the tax preferential policies of small and micro enterprises finely has become a public issue that tax authorities focus on.In order to realize the theoretical and practical significance,this paper refers to some relevant research literature at home and abroad,based on scientific management,tax fairness and other theoretical basis,using literature method,statistical analysis and other research methods to develop ideas.Taking Yuhuan City as the main research object,based on the implementation of the preferential tax policies for small and micro enterprises and the existing preferential tax policies for small and micro enterprises,this paper makes statistical analysis of various problems faced by them through official data in recent years.The statistical results include the profit situation of enterprises over the years,the length of preferential acceptance,the failure rate of document acceptance,the proportion of reasons for preferential acceptance and refund,etc.This paper analyses the problems existing in the implementation of tax preferential policies for small and micro enterprises in Yuhuan City,including asymmetric information,cumbersome auditing process,low service quality and management level of taxpayers,and the lack of feedback mechanism after the event.The causes of these problems include insufficient communication with superiors,inadequate policy publicity,the need to improve the skills and professional ethics of taxpayers,the establishment of institutions needs to be improved.According to the relevant problems and reasons,this paper puts forward a strategic plan for the implementation of tax preferential policies for small and micro enterprises in Yuhuan City.It is believed that the implementation of tax preferential policies for small and micro enterprises should start from three points.The first is to enhance the effectiveness of the implementation of tax preferential policies for small and micro enterprises,including increasing propaganda efforts in the early stage,improving the overall quality of tax cadres,and improving the audit mechanism in the implementation process.The pertinence of the implementation of tax preferential policies for small and micro enterprises includes optimizing the establishment of institutions,strengthening the linkage between relevant departments,increasing tax guidance during the implementation period,and setting up information feedback mechanism;the third is to enhance the security of the implementation of tax preferential policies for small and micro enterprises,including follow-up system maintenance and upgrading,and improving the tightness of file collation.At the same time,according to the actual situation,the specific suggestions under each point are put forward.Through the above three aspects of thinking and countermeasures,this paper hopes to constantly improve the effectiveness,pertinence and security of the implementation of tax preferential policies for small and micro enterprises in Yuhuan City,and constantly improve the management mode of the implementation of tax preferential policies for small and micro enterprises,so as to make the management of tax authorities and relevant administrative departments in Yuhuan City more adapt to the new situation and new requirements.