Research On The Current Situation And Effect Of Tax Cut And Fee Reduction Policies For Small And Micro Enterprises

At present,China's economic development is facing a new and complex situation,the domestic economic situation is under downward pressure,and the external economic environment as a whole is facing many uncertainties and challenges."Tax cut and fee reduction" is an important measure to directly attack the pain points and difficulties of current market players,deepen supply-side structural reform and improve the quality of economic growth in the new normal.Small and micro enterprises are the "light cavalry" of the Chinese economy,not only an important carrier of innovation and entrepreneurship,but also an important economic component in the operation of the new normal of China's economy.Although the policies of tax cut and fee reduction are aimed at small and micro enterprises,its impact will play a virtuous circle on the development of the whole society,therefore,it is particularly necessary to research on tax reduction and fee reduction for small and micro enterprises.This dissertation firstly summarizes the domestic and foreign literature on the definition,influencing factors and effects of small and micro enterprises.Then,on the basis of sorting out the tax cut and fee reduction policies of small and micro enterprises and relevant theoretical analysis,this dissertation takes small and micro enterprises in Xinxiang city as the research object,and uses literature research,comparative analysis,statistical analysis and other research methods to make a statistical analysis on the development status of small and micro enterprises in Xinxiang city and the actual data of tax cut and fee reduction.Then it analyzes the impact of the tax cut and fee reduction policy on the business environment,the actual tax burden,the upgrading of industrial structure and the employment situation of Xinxiang city.Finally,the dissertation summarizes the problems of tax cut and fee reduction policies and implementation of small and micro enterprises in Xinxiang city,and puts forward relevant policy suggestions.At present,most of the researches on tax cut and fee reduction policies of small and micro enterprises focus on empirical level,or focus on a certain industry or a certain small and micro enterprise for case analysis.Taking Xinxiang city of Henan province as an overall sample,this dissertation aims to comprehensively explore the current situation of tax cut and fee reduction of small and micro enterprises and the various impacts of these policies on urban development.It is hoped that the research conclusion of this dissertation can bring some practical significance to the applicable level of tax cut and fee reduction policies for corresponding cities.