Research On The Implementation Of Tax Preferential Policies For Small And Micro Enterprises In N County

With the development of China's economy,as a vital new force,small and micro businesses become increasingly prominent.However,the characteristics of small and micro businesses also determine the limitations of their development,and they deal poorly with various challenges in the economic situation.Since the 18 th National Congress of the Communist Party of China,china promulgates policies continuously to support the development of small and micro businesses with great efforts.The Government attaches great importance to small and micro businesses,which is also obvious to all.Preferential tax measures,supporting the development of small and micro businesses,are important means.The implementation of preferential tax measures whether small and micro businesses can enjoy tax dividend are important target.This paper mainly studies the implementation of tax preferential policies for small and micro businesses in N county,focusing on the implementation link.From the perspective of implementation objectives,implementation groups,implementation means,implementation deviation and policy audience,I use the methods of literature analysis,questionnaire survey and in-depth interview,to research and puts forward corresponding countermeasures.Through questionnaire was issued,we found the problems in the implementation of the preferential tax policies for small and micro enterprises in N county from five dimensions: preferential tax policies for small and micro enterprises,tax procedures,implementation of tax authorities,implementation effect of tax policies and small and micro enterprises themselves.For example,the tax preferential policies of small and micro enterprises are not perfect,the online operation is difficult,the service attitude needs to improve,the tax personnel still have a lack of knowledge about the policies,the tax department policy publicity is not sufficient,the development environment of small and micro enterprises is not optimistic,and the policy audience small and micro enterprises do not have a good understanding of the policy.Then I use the method of in-depth interview to explore the reasons for the problems in the implementation.Finally,combined with my work,the paper puts forward some countermeasures and suggestions,such as strengthening the electronic tax guidance and functions,improving the service level of tax personnel,establishing the training mechanism of tax personnel and strengthening the publicity and training to taxpayers.