Research On Tax And Fee Reduction Policies For Small And Micro Enterprises

Small and micro enterprises play an important role in the country’s economic and social development.They play an important role and significance in stimulating the healthy development of the national economy,providing employment opportunities and maintaining social stability during the reform and development.Therefore,the country is attaching more and more importance to the development of small and micro enterprises.However,due to their own weaknesses,such as weak competitiveness,low operating efficiency,inadequate management and great difficulty in financing,small and micro enterprises have a weak ability to cope with risks,often encounter difficulties in survival and development,and are greatly affected by policy changes and economic fluctuations.In order to enhance the development of small micro enterprises the power,the promotion of the competitiveness of the small micro enterprises in recent years,according to the change of the economic development,countries are also developed a series of new tax cuts and reduce fees,significantly reduces the small micro enterprise tax burden,preferential dynamics is also in increased year by year,the direct relieves the small micro enterprise itself part of the defects and deficiencies,small micro enterprise management have different degrees of lower cost,effectively promoted the development of small enterprises,to maintain the economic stability of positive momentum has played a very important role.This article from the connotation and related characteristics of the micro enterprises,describes what is small micro enterprises,in the process of thesis writing applied to three related theoretical foundation are introduced,emphatically states in yi chun city yuan small micro enterprises as analysis object,and through the statistics from related departments and to the field investigation of small micro enterprises,for small micro enterprise tax and reduce fees policy and its effect are analyzed,and concluded that the effects are small micro enterprise tax cuts and reduce the fees policy three aspects,respectively is significantly lower tax burden,to enhance enterprise economic activity,strongly promote the positive effects,including consumption and employment.On this basis,the author analyzes the current small and micro enterprises tax reduction and fee reduction policy and the implementation of the existing problems,and put forward to improve the small and micro enterprises tax reduction and fee reduction policy recommendations.In terms of policy formulation,the legislative level of tax and fee reduction policies for small and micro enterprises should be raised toensure the stability and sustainability of the policies.We need to make the design of tax incentives for small and micro businesses more scientific and systematic to ensure that they are designed in a reasonable way and implemented smoothly.We will further increase tax reduction and fee reduction for small and micro businesses and increase the scope and intensity of tax reduction and fee reduction dividends for taxpayers.Strengthen policy pertinence and continuously enrich preferential ways of tax reduction and fee reduction;In terms of policy implementation,the tax policy publicity of small and micro enterprises should be done well to form a strong publicity atmosphere.Strengthen cooperation,constantly improve the working mechanism,efficient cooperation between departments,improve work efficiency;Further optimize the tax payment operation process,so that taxpayers enjoy the policy in the actual process of simple and convenient;We will work hard to raise the level of tax collection and management of small and micro businesses,strengthen the management of small and micro businesses,ensure that no uninsured households are left out,and ensure that tax reduction and fee reduction policies are implemented in place.