Research On The Implementation Of Tax Cuts And Fee Reductions Policies For Small And Micro Enterprises

Small and micro enterprises is an important part of our national economy,which playing an important role in promoting social development,stabilizing employment,stimulating market vitality and promoting innovation.At present,with the economic downward pressure of China is gradually increasing,promoting the development of small and micro enterprises,which is conducive to stable economic operation.Through the implementation of inclusive tax reduction for small and micro enterprises,we can stimulate the vitality of market subjects to a greater extent,conserve tax sources,and constantly expand the tax base,so as to realize the many-win situation of common people employment,enterprise profits and fiscal taxes.Based on the Smith policy implementation process model and other public policy theories,combined with the actual situation of tax reduction and fee reduction policy implementation for small and micro enterprises in Anyang county,this paper finds out several factors that affect the policy implementation.Through the analysis of these factors,we can get the problems and reasons in the implementation of tax cuts and fee reduction policies for small and micro enterprises.Referring to the advanced experience at home and abroad,this paper puts forward suggestions to improve the implementation of tax cuts and fee reduction policies for small and micro enterprises.