Study On Preferential Tax Policies For Small And Medium-sized Enterprises In Taibus

In recent years,with the continuous support of national policies and increasingly loose market environment.small and medium-sized enterprises have achieved rapid development,which not only drives the economic transformation and upgrading under the new normal,but also injects fresh blood into the market and promotes the development of China's economy.Small and medium-sized enterprises(smes)have a strong ability to innovate and operate in a flexible way.After their establishment,they quickly become the most dynamic and promising backbone in various industries.In order to encourage their development.the government has issued a series of preferential policies,especially the preferential tax policies.Preferential tax policies have the function of regulating.The state can adjust the industrial structure through preferential tax policies,improve the production efficiency,reduce the tax burden on small and medium-sized enterprises,and optimize the economic environment.In this situation,how to effectively implement the tax incentives is worthy of attention.Therefore,it is necessary to study the implementation of tax preferential policies for small and medium-sized enterprises.which has certain theoretical research value and practical significance.This article will taibus preferential tax policy implementation of small and medium-sized enterprises as the research object,is divided into four chapters,in the first chapter elaborated the small and medium-sized enterprises preferential tax policy research significance,research status at home and abroad,research ideas,methods,and theoretical tools and for small and medium-sized enterprises,and define the concept of the preferential tax policy;The second chapter comb the current preferential tax policy mainly small and medium-sized enterprises in our country,according to the policy intention is divided into general.encouraging innovation incentives and tax reductions on special groups of preferential tax policy,the following detailed combed the taibus apply preferential tax policies,on the basis of the analysis of the small and medium-sized enterprises preferential tax policies implemented in taibus achieved remarkable achievement since Chapter three summarizes and analyzes some problems existing in the implementation of tax preferential policies,which are manifested in the following four aspects:poor implementation effect,poor quality of tax collection and management,poor tax payment service and low tax compliance degree of small and medium-sized enterprises,The fourth chapter.based on to promote healthy and rapid development of small and medium-sized enterprises,from ensuring the preferential tax policy in place,optimize the tax collection and administration mode optimize tax services standardization of small and medium-sized enterprise financial management four aspects put forward concrete Suggestions,flag county small and medium enterprises preferential tax policies for the next step of implement and provide theoretical guidance.