Analysis On The Effect Of Tax Preferential Policies For Small And Micro-Sized Businesses And Countermeasures

Over the past forty years of reform and opening up,the contribution of small and micro-sized businesses to China's economic and social development has become increasingly prominent.Supporting the development of small and micro-sized businesses is also the only way to strengthen the private economy.small and micro-sized businesses have made outstanding contributions in promoting scientific and technological progress,increasing employment,optimizing economic structure and other aspects.Their role is irreplaceable by large enterprises.However,there are also factors such as small size of enterprises,complex economic composition,poor anti-risk ability and weak pertinence of tax preferential policies,which lead to some problems in the actual implementation of tax preferential policies.In recent years,China has been committed to reducing the tax burden for enterprises,but the sense of enterprise acquisition is not obvious.Based on this,this paper focuses on the issue of tax incentives to help small and micro-sized businesses develop.Preferential tax policies have long been a hot issue in academic and practical circles.With the implementation of a new round of large-scale tax reduction policies,tax reduction has become an important part of China's promotion of Supply-side Structural Reform at present and in the future.This paper takes small and micro-sized businesses in Dongping County as a sample,and based on the summary of domestic and foreign scholars' research on tax preferential policies and small and micro-sized businesses,uses literature analysis,field research,comparative analysis and case analysis to analyze the effect of current tax preferential policies for small and micro-sized businesses.The first is to define the concept of small and micro-sized businesses,analyze the characteristics and mechanism of tax preferential policies,and illustrate the important role of tax policies in supporting the development of small and micro-sized businesses from the theoretical level.Secondly,through combing the current preferential tax policies for small and micro-sized businesses,visiting and investigating local small and micro-sized businesses on the spot,studying and analyzing the actual effects of the current preferential tax policies,analyzing the general structure,operation and development environment of small and micro-sized businesses in Dongping County,and combining the collected data,clarifying the macro effects of preferential tax policies on small and micro-sized businesses.On this basis,the basic information of 93 sample enterprises is collected and sorted out by means of questionnaire survey,the specific effects of tax preferential policies on different industries are analyzed,the problems existing in the current tax preferential policies to promote the development of local small and micro-sized businesses are summarized,and countermeasures and suggestions are put forward.The main conclusions of the study are as follows:(1)On the whole,the preferential tax policies for small and micro-sized businesses have obvious effects,but there are differences among different industries.The preferential tax policies play a certain guiding role in the development of small and micro-sized businesses.(2)There are still some problems in the current tax preferential policies and their implementation,which are mainly manifested in the weak systematic nature of the tax preferential policies for small and micro-sized businesses,small preferential intensity,narrow coverage of flour,inaccurate identification of information on small and micro-sized businesses and inadequate implementation of the policies.(3)Drawing lessons from the experience of foreign developed countries on preferential tax policies,from deepening tax system reform,optimizing collection and management methods,reducing tax burden on enterprises and tax compliance costs,the paper puts forward suggestions on preferential tax policies to assist the development of small and micro-sized businesses in Dongping County,providing certain reference value and guiding significance to solve the practical difficulties existing in small and micro-sized businesses.