Research On The Impact Of Tax Reduction On The Business Performance Of Small And Micro Enterprises

In order to adapt to the changing social and economic environment and continuously promote industrial upgrading,China began to implement tax reform,adjust the direction of economic development through tax revenue,and optimize the economic structure.After the new round of reform of the national local tax collection and management system,the national tax and local tax institutions merged,and the reform dividends were continuously released.Tax reduction and fee reduction benefit many enterprises and individuals,significantly reduce the tax burden of small and micro enterprises,and enhance competitiveness.But at the same time,there are some practical problems,such as the solidified qualification mechanism of small and micro enterprises,the lack of guidance of tax reduction and fee reduction,and the different scope of policy enjoyment,which affect the macro guiding value of the policy to a certain extent.Exploring the effect of tax reduction and fee reduction on small and micro enterprises It is of great practical value to think and optimize the policy systematically and its countermeasures.This paper selects small and micro enterprises as the research object,studies the changes of tax burden after the implementation of "tax reduction and fee reduction" and analyzes the reasons for the change,enriches the related research on the impact of "tax reduction and fee reduction" on the tax burden and finance of small and micro enterprises,and tries to put forward some suggestions to promote the enjoyment of tax reduction policy and promote the better development of enterprises.On the basis of summarizing the research status of "tax reduction and fee reduction" at home and abroad,in view of the "tax reduction and fee reduction" policy implemented by our government,taking small and micro enterprises as an example,this paper analyzes the changes of tax burden,profitability and other financialconditions of enterprises after the implementation of "tax reduction and fee reduction" policy,and studies of effect of "tax reduction and fee reduction" on small and micro enterprises.Finally,the countermeasures and suggestions of small and micro enterprises under "tax reduction and fee reduction" are put forward in order to improve the management,improve the survival ability of enterprises and better adapt to the market competition.By increasing the preferential intensity of scientific and technological innovation,optimizing the management services of tax departments and perfecting other policy measures matching with tax policies.The focus of this paper is to verify the specific effect of the implementation of tax reduction through regional empirical analysis,which has certain reference significance for the tax reform of structural tax reduction.